Numbers 18:27

And [this] your heave offering,.... The tithe of the tithe, which though not properly heaved or lifted up, as the heave offerings, strictly so called, were, any more than the tithe itself, Numbers 18:24; yet is so called, because separated to the use and service of the Lord, as they were:

shall be reckoned unto you, as though [it were] the corn of the threshingfloor, and as the fulness of the winepress; that is, it should be as acceptable to God as if they had fields and vineyards, threshing floors, and wine presses of their own, from whence corn and wine were taken, as the Israelites when they received their tithes from them; and what remained they had as good a right unto, and might make use of as their own, as well as they; see Numbers 18:30.