Numbers 18:25

25.And the Lord spake unto Moses. This is another kind of tithe, i.e., a hundredth part of the whole produce, which the Levites paid to the priests. Some reckon a third kind; but I have given my reasons why I do not agree with this opinion. Assuredly it is not probable that in the same year double tithes were exacted and paid. Let this twofold division, therefore, be enough for us. A larger portion was given to the priests, not only as an honorable distinction, but. because greater holiness and integrity in expending them was expected from them; and also that they might meet many peculiar burdens. Lest then the Levites should be too sordid and niggardly, God declares that their theft would be no less wicked if they dealt dishonestly towards the priests, than as if the people should withhold any part of their own just share; for this is the object of the words, that the tithe of the tithes, which they are commanded to pay, should be as if they paid it from the threshing-floor and the wine-press, (Numbers 18:27;) as though it were said that they were no more exempted from the second tithes, than the people from the first. The precept is then still further extended, viz., that they should offer a part of all the offerings. Thirdly, sincere liberality is inculcated upon them, that they should not lay aside as the priests’ portion anything that was lean or out of condition, or in any respect of inferior quality, but that they should rather offer whatever was most choice; for this is what is meant by the word חלב, cheleb, (224) which some translate adeps; the word pinguedo seemed more suitable, in which, however, there is a metaphor contained.