f. All the Heave Offerings of the Holy Things
Offered to God by the Sons of Israel Being Given
to the Priests and to Their Sons and Daughters with Them

"All the heave offerings of the holy things which the sons of Israel offer to Jehovah I give to you, and to your sons and daughters with you, as a perpetual due; it is a covenant of salt forever before Jehovah for you and for your seed with you" (v. 19). A particular portion—the heave offerings—of the things offered to God as holy things was always to be set aside for the priests and for their sons and daughters.

g. The Priests Having No Inheritance
nor Any Portion in the Land of Israel

The priests had no inheritance nor any portion in the land of Israel. God Himself was their portion and their inheritance among the sons of Israel (v. 20). Not only was God's food their portion (vv. 8-10)—God Himself was their portion and their inheritance. Because God was their portion and inheritance, they did not need any other portion or inheritance.

2. To the Levites
as the Serving Ones in the Tent of Meeting

Verses 21 through 32 speak of the reward to the Levites as the serving ones in the tent of meeting.

a. Every Tithe in Israel for Their Inheritance

"To the sons of Levi, behold I have given every tithe in Israel for an inheritance, in return for their service which they serve, the service in the tent of meeting" (v. 21). This verse reveals that the Levites, the serving ones in the tent of meeting, were to receive every tithe in Israel for their inheritance. Of the harvest from the vineyard, the grain of the threshing floor, the flocks, the herds of bulls, oxen, sheep, and goats, one-tenth was to go to God (Lev. 27:30-32). This portion, called the tithe, was to go to God for the Levites and was considered the Levites' inheritance. As a result, the Levites possessed one-tenth of the wealth of the entire nation of Israel.

1) The Levites Being Required to Offer
to Jehovah a Heave Offering from the Tithes They
Received of the Sons of Israel, a Tithe of the Tithe

The Levites were to offer to Jehovah a heave offering (the ascended Christ) from the tithes they received of the sons of Israel, a tithe of the tithe (Num. 18:26). This offering was reckoned as though it were the grain of the threshing floor and the fullness of the winepress (v. 27).

Suppose an Israelite produced one hundred goats. Since he was required to offer a tithe to God, this means that he would offer ten goats to Him. These ten goats would then go to the Levites. After receiving this tithe of ten goats, the Levites would set apart one goat to be offered to God. This goat was a tithe of the tithe. The offering of the tithe may be likened to today's practice of paying income tax.