Matthew Henry Commentary Numbers 18:20-32

"And Jehovah said unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any portion among them: I am thy portion and thine inheritance among the children of Israel. And unto the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the tent of meeting. And henceforth the children of Israel shall not come nigh the tent of meeting, lest they bear sin, and die. But the Levites shall do the service of the tent of meeting, and they shall bear their iniquity: it shall be a statute for ever throughout your generations; and among the children of Israel they shall have no inheritance. For the tithe of the children of Israel, which they offer as a heave-offering unto Jehovah, I have given to the Levites for an inheritance: therefore I have said unto them, Among the children of Israel they shall have no inheritance. And Jehovah spake unto Moses, saying, Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe. And your heave-offering shall be reckoned unto you, as though it were the grain of the threshing-floor, and as the fulness of the winepress. Thus ye also shall offer a heave-offering unto Jehovah of all your tithes, which ye receive of the children of Israel; and thereof ye shall give Jehovah`s heave-offering to Aaron the priest. Out of all your gifts ye shall offer every heave-offering of Jehovah, of all the best thereof, even the hallowed part thereof out of it. Therefore thou shalt say unto them, When ye heave the best thereof from it, then it shall be reckoned unto the Levites as the increase of the threshing-floor, and as the increase of the wine-press. And ye shall eat it in every place, ye and your households: for it is your reward in return for your service in the tent of meeting. And ye shall bear no sin by reason of it, when ye have heaved from it the best thereof: and ye shall not profane the holy things of the children of Israel, that ye die not." — Numbers 18:20-32 (ASV)

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 forever 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 verse 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 acquired honestly and in the service of God. That food is best eaten which is first earned; but if any will not work, neither shall he eat (2 Thessalonians 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 honored the Lord with it. You shall bear no sin by reason of it, when you 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.