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Numbers 18:27

Albert Barnes
Notes on the Whole Bible

Reckoned unto you - Or, by you. The Levites were, of their tithes, to pay tithe to the priests, just as other Israelites paid tithe to the Levites.

Matthew Henry
Concise Bible Commentary
As Israel was a people not to be numbered among the nations, so Levi was a tribe to be distinguished from the rest. Those who have God for their Inheritance and their Portion for ever, ought to look with holy contempt and indifference upon the possessions of this world. The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. See, in ver. 31, the way to have comfort in all our worldly possessions, so as to bear no sin by reason of them. 1. We must be sure that what we have is got honestly and in the service of God. That meat is best eaten which is first earned; but if any will not work, neither shall he eat, 2Th 3:10. 2. We must be sure that God has his dues out of it. We have the comfort of our substance, when we have honoured the Lord with it. Ye shall bear no sin by reason of it, when ye have heaved the best from it. We should give alms of such things as we have, that all may be holy and comfortable to us.
Ellen G. White
Christ's Object Lessons, 300

These exercises drive back the power of Satan. They expel the spirit of murmuring and complaint, and the tempter loses ground. They cultivate those attributes of character which will fit the dwellers on earth for the heavenly mansions. COL 300.1

Such a testimony will have an influence upon others. No more effective means can be employed for winning souls to Christ. COL 300.2

We are to praise God by tangible service, by doing all in our power to advance the glory of His name. God imparts His gifts to us that we also may give, and thus make known His character to the world. Under the Jewish economy, gifts and offerings formed an essential part of God's worship. The Israelites were taught to devote a tithe of all their income to the service of the sanctuary. Besides this they were to bring sin offerings, free-will gifts, and offerings of gratitude. These were the means for supporting the ministry of the gospel for that time. God expects no less from us than He expected from His people anciently. The great work for the salvation of souls must be carried forward. In the tithe, with gifts and offerings, He has made provision for this work. Thus He intends that the ministry of the gospel shall be sustained. He claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause. He asks also for our free-will gifts and offerings of gratitude. All are to be devoted to the sending of the gospel unto the uttermost parts of the earth. COL 300.3

Service to God includes personal ministry. By personal effort we are to co-operate with Him for the saving of the world. Christ's commission, “Go ye into all the world, and preach the gospel to every creature,” is spoken to every one of His followers. (Mark 16:15.) All who are ordained unto the life of Christ are ordained to work for the salvation of their fellow men. Their hearts will throb in unison with the heart of Christ. The same longing for souls that He has felt will be manifest in them. Not all can fill the same place in the work, but there is a place and a work for all. COL 300.4

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Ellen G. White
Counsels on Stewardship, 71

God has a claim on us and all that we have. His claim is paramount to every other. And in acknowledgment of this claim, He bids us render to Him a fixed proportion of all that He gives us. The tithe is this specified portion. By the Lord's direction it was consecrated to Him in the earliest times.... CS 71.1

When God delivered Israel from Egypt to be a special treasure unto Himself, He taught them to devote a tithe of their possessions to the service of the tabernacle. This was a special offering, for a special work. All that remained of their property was God's, and was to be used to His glory. But the tithe was set apart for the support of those who ministered in the sanctuary. It was to be given from the first fruits of all the increase, and, with gifts and offerings, it provided ample means for supporting the ministry of the gospel for that time. CS 71.2

God requires no less of us than He required of His people anciently. His gifts to us are not less, but greater, than they were to Israel of old. His service requires, and ever will require, means. The great missionary work for the salvation of souls is to be carried forward. In the tithe, with gifts and offerings, God has made ample provision for this work. He intends that the ministry of the gospel shall be fully sustained. He claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause, for the advancement of His work, for sending His messengers into “regions beyond,” even to the uttermost parts of the earth. CS 71.3

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Ellen G. White
Education, 148

The same experience is repeated in the history of Jacob's sons—sin working retribution, and repentance bearing fruit of righteousness unto life. Ed 148.1

God does not annul His laws. He does not work contrary to them. The work of sin He does not undo. But He transforms. Through His grace the curse works out blessing. Ed 148.2

Of the sons of Jacob, Levi was one of the most cruel and vindictive, one of the two most guilty in the treacherous murder of the Shechemites. Levi's characteristics, reflected in his descendants, incurred for them the decree from God, “I will divide them in Jacob, and scatter them in Israel.” Genesis 49:7. But repentance wrought reformation; and by their faithfulness to God amidst the apostasy of the other tribes, the curse was transformed into a token of highest honor. Ed 148.3

“The Lord separated the tribe of Levi, to bear the ark of the covenant of the Lord, to stand before the Lord to minister unto Him, and to bless in His name.” “My covenant was with him of life and peace; and I gave them to him for the fear wherewith he feared Me, and was afraid before My name.... He walked with Me in peace and equity, and did turn many away from iniquity.” Deuteronomy 10:8; Malachi 2:5, 6. Ed 148.4

The appointed ministers of the sanctuary, the Levites received no landed inheritance; they dwelt together in cities set apart for their use, and received their support from the tithes and the gifts and offerings devoted to God's service. They were the teachers of the people, guests at all their festivities, and everywhere honored as servants and representatives of God. To the whole nation was given the command: “Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth.” “Levi hath no part nor inheritance with his brethren; the Lord is his inheritance.” Deuteronomy 12:19; 10:9. Ed 148.5

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