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Num 18:1 Yahweh said to Aaron, You and your sons and your fathers’ house with you shall bear the iniquity of the sanctuary; and you and your sons with you shall bear the iniquity of your priesthood.

Num 18:2 Your brothers also, the tribe of Levi, the tribe of your father, bring near with you, that they may be joined to you, and minister to you; but you and your sons with you shall be before the tent of the testimony.
Num 18:3 They shall keep your commands, and the duty of all the Tent; only they shall not come near to the vessels of the sanctuary and to the altar, that they not die, neither they, nor you.
Num 18:4 They shall be joined to you, and keep the responsibility of the Tent of Meeting, for all the service of the Tent, and a stranger shall not come near to you.
Num 18:5 You shall perform the duty of the sanctuary, and the duty of the altar, that there be no more wrath on the children of Israel.
Num 18:6 I, behold, I have taken your brothers the Levites from among the children of Israel. To you they are given as a gift, given to Yahweh, to do the service of the Tent of Meeting-
"The men which You gave me out of the (Jewish) world... they have kept Your word" (Jn. 17:6) compares with the Levites being "given" to Aaron / the priesthood out of Israel (Num. 3:9; 8:19; 18:6); at the time of the golden calf they "observed thy word, and kept thy covenant" (Dt. 33:9), as did the disciples. The relationship between Moses and the Levites was therefore that between Christ and the disciples- a sense of thankfulness that at least a minority were faithful. The Levites were given to God, through having been given to the priests. What we give to God’s people we give to God (see too on Num. 17:5). Constantly we are being taught to see God as manifest in His people, and to treat them appropriately.


Num 18:7 You and your sons with you shall keep your priesthood for everything of the altar, and for that within the veil; and you shall serve. I give you the priesthood as a gift, and the stranger who comes near shall be put to death-
Serving God is presented as an honour, a gift from God (see on 16:9). Although the Levites had no physical land inheritance amongst the people of Israel, this was compensated for by being given the gift of serving God. Of course, this would only have been perceived as a gift by the more spiritually minded. We are to see service to God even in repetitive things as a gift we have been given to do.


Num 18:8 Yahweh spoke to Aaron, I, behold, I have given you the responsibility for My wave offerings, even all the holy things of the children of Israel. To you have I given them by reason of the anointing, and to your sons, as a portion forever.
Num 18:9 This shall be yours of the most holy things from the fire: every offering of theirs, even every grain offering of theirs, and every sin offering of theirs, and every trespass offering of theirs, which they shall render to Me, shall be most holy for you and for your sons.
Num 18:10 You shall eat of it like the most holy things. Every male shall eat of it. It shall be holy to you.
Num 18:11 This is yours, too: the wave offering of their gift, even all the wave offerings of the children of Israel. I have given them to you, and to your sons and to your daughters with you, as a portion forever. Everyone who is clean in your house shall eat of it-
The theme of giving gifts continues; what was given as a gift to God, He gave as a gift to the priests. See on :6. The command that they who preach the Gospel should live of the Gospel is referring back to how the priests had no material inheritance but lived off the sacrifices (Num. 18:11). And for us, the honour and wonder of preaching Christ should mean that we keep a loose hold on the material things of this life. And as we are all priests, we are all preachers.


Num 18:12 All the best of the oil and all the best of the vintage and of the grain, the first fruits of them which they give to Yahweh, to you have I given them.
Num 18:13 The first-ripe fruits of all that is in their land which they bring to Yahweh shall be yours. Everyone who is clean in your house shall eat of it.
Num 18:14 Everything devoted in Israel shall be yours.
Num 18:15 Everything that opens the womb, of all flesh which they offer to Yahweh, both of man and animal shall be yours; nevertheless you shall surely redeem the firstborn of man, and you shall redeem the firstborn of unclean animals.
Num 18:16 You shall redeem those who are to be redeemed of them from a month old, according to your estimation, for five shekels of money, after the shekel of the sanctuary (the same is twenty gerahs).
Num 18:17 But you shall not redeem the firstborn of a cow, or the firstborn of a sheep, or the firstborn of a goat. They are holy. You shall sprinkle their blood on the altar-
To sprinkle blood upon something didn't necessarily mean the object was forgiven. For an inanimate altar didn't need forgiving. The blood of the covenant was sprinkled (s.w.) upon the people as a sign of their involvement with the covenant process of salvation, rather than as a statement of their forgiveness (Ex. 24:8). Likewise with the sprinkling of the blood of the Passover lamb (2 Chron. 35:11). This was an act of identification rather than forgiveness of sin. The function of the altar was valid before God, or efficacious, because of its association with the blood of Christ; for the blood of the animals slain upon it couldn't bring salvation of itself, but only through God's way of looking at that blood is looking ahead to that of His Son (Heb. 10:4). And so the altar was associated with the blood which represented His blood.     

And shall burn their fat for an offering made by fire, for a pleasant aroma to Yahweh-
“A pleasant aroma” is a very common phrase. This concept is important to God. It first occurs in Gen. 8:21 where it means that God accepted Noah's sacrifice and vowed that the pole of saving mercy in His character was going to triumph over that of necessary judgment. Under the new covenant, it is persons and not sacrifices or incense which are accepted as a "pleasant aroma" (Ez. 20:41). The word for "pleasant" means strong delight; this is how God's heart can be touched by genuine sacrifice. Those pleasing offerings represented us, the living sacrifices (Rom. 12:1). And so it is applied to us in 2 Cor. 2:15- if we are in Christ, we are counted as a pleasant aroma to God. The offering of ourselves to Him is nothing of itself, but because we are in Christ and counted as Him, we are a delight to God. Hence the colossal importance of being “in Christ”. "Aroma" or "smell" is a form of the Hebrew word ruach, the word for spirit or breath. God discerns the spirit of sacrifices, that was what pleased Him rather than the burning flesh of animals. Our attitude of mind in sacrifice can touch Him. Sacrifice is therefore accepted, Paul says, according to what a person has to give, but the essence is the attitude of mind behind it. We think of the two coins sacrificed by the widow.
Num 18:18 Their flesh shall be yours, as the wave offering breast and as the right thigh, it shall be yours.
Num 18:19 All the wave offerings of the holy things, which the children of Israel give to Yahweh, have I given you and your sons and your daughters with you as a portion forever. It is a covenant of salt forever before Yahweh to you and to your seed with you.


Num 18:20 Yahweh said to Aaron, You shall have no inheritance in their land, neither shall you have any portion among them. I am your portion and your inheritance among the children of Israel-
The Levites had no material inheritance because "the sacrifices of Yahweh the God of Israel... are his inheritance... Yahweh God of Israel was their inheritance" (Josh. 13:14,33; Num. 18:20; Dt. 10:9; 18:2). Notice how "Yahweh" is put for what is sacrificed to Him. His very existence is an imperative to sacrifice to Him, despising all material advantage in doing so. Job comments that to make gold our hope and wealth our confidence is to deny “the God that is above” (Job 31:24,28). To trust in material wealth is effectively to proclaim ourselves atheists. We are described as the new priesthood (1 Pet. 2:5), so all that was true for the Levites becomes true for us. We are not to seek material inheritance. God will provide for us in ways other than our possessing land and leaving an inheritance to our children. The wonder of serving Him is to more than compensate for this.

The Levites had no land nor great material wealth to leave to their children; but they had this unique relationship with God to pass on. Jeremiah in depression, having lost all he had, concludes that God is his portion (Lam. 3:24), clearly alluding to this verse. Even if materially we lose all we have- our relationship with God is our true portion and inheritance, which we will eternally receive in the Kingdom. The writers of the Psalms, some of whom like David weren’t Levites, could use the same Hebrew word to describe how God was their “portion” and inheritance (Ps. 16:5; 73:26; 119:57; 142:5). This should be our self-perception, whether or not we leave any material inheritance to anyone or not. Not for us the obsession with building up ownership of property, under the excuse we want to leave something to our children. Our service of God and His people is our inheritance, which we shall eternally receive back at the resurrection and the time of the Kingdom of God on earth. The priests and Levites were provided with enough to eat, but no great wealth. So it should be for all full time servants in God’s house. By contrast, the priests of the surrounding tribes were generally more wealthy than the other people, and owned land, which was seen as especially holy (see Gen. 47:22).

 


Num 18:21 To 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.
Num 18:22 Henceforth the children of Israel shall not come near the Tent of Meeting, lest they bear sin, and die.
Num 18:23 But the Levites shall do the service of the Tent of Meeting, and they shall bear their iniquity. It shall be a statute forever throughout your generations. Among the children of Israel they shall have no inheritance-
 
The early church began by having all things common, in imitation of  how the priests had "like portions to eat" (Dt. 18:8). Notice the stress on the equality of the priests and the studied irrelevance of their personal wealth (1 Chron. 24:31; 25:8; 26:12). The Law was geared around the assumption that the priests would be so caught up in Yahweh's work that they would never be rich (consider Dt. 14:29), and the wonder of doing His work would compensate for their lack of physical possessions (Num. 18:23). Yet the early church couldn't sustain the intensity of their initial realization of these things.


Num 18:24 For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance’.
Num 18:25 Yahweh spoke to Moses, saying,
Num 18:26 Moreover you shall speak to the Levites, and tell them, ‘When you take of the children of Israel the tithe which I have given you from them for your inheritance, then you shall offer up a wave offering of it for Yahweh, a tithe of the tithe-
The Levites numbered 22,000 males over one month old (Num. 3:34); they were to receive the tithe of 600,000 grown men from the other tribes (Num. 1:46). This may appear to mean that the Levites were to be extremely well provided for. However it’s more likely that this is an example of where God foresaw the likely failure of His people to obey His Law fully, and built into that very Law some provision for this. In this we see His sensitivity to our human failure.


Num 18:27 Your wave offering shall be reckoned to you, as though it were the grain of the threshing floor, and as the fullness of the winepress-
 
The Septuagint uses the word translated “imputed” in the NT with regard to sacrifices [symbolic of Christ’s death on the cross] being “reckoned” to a person (Lev. 7:18; Num. 18:27,30); and of Shimei asking David not to “reckon” his guilt to him, to judge him not according to the obvious facts of the case (2 Sam. 19:20). The Old Testament is at pains to stress that Yahweh will not justify the guilty (Ex. 23:7; Is. 5:23; Prov. 17:15). This is where the unique significance of Jesus comes in. Because of Him, His death and our faith in it, our being in Him, God can justify the wicked in that they have died with Christ in baptism (Rom. 6:3-5), they are no longer, they are only “in Christ”, for them “to live is Christ”. They are counted as in Him, and in this way sinners end up justified.


Num 18:28 Thus you also shall offer a wave offering to Yahweh of all your tithes, which you receive of the children of Israel; and of it you shall give Yahweh’s wave offering to Aaron the priest.
Num 18:29 Out of all your gifts you shall offer every wave offering of Yahweh, of all its best, even the holy part of it out of it’.
Num 18:30 Therefore you shall tell them, ‘When you heave its best from it, then it shall be reckoned to the Levites as the increase of the threshing floor, and as the increase of the winepress-
The tithes were to be paid to the Levites, not the priests. The priests survived by eating the sacrifices made by Israel. It’s therefore incorrect for modern church leaders to demand a tithe be paid to them because they are equivalent of the priests. In any case, we are to be a community of priests (1 Pet. 2:5). The tithes were produce from the land, not money; although seeing money existed in some form, God could have commanded money to be given them. But the tithe was of agricultural produce, simply so that the Levites would have something to eat as they concentrated on God’s service- not in order to make them wealthy.


Num 18:31 You shall eat it in every place, you and your households; for it is your reward in return for your service in the Tent of Meeting.
Num 18:32 You shall bear no sin by reason of it, when you have heaved from it the best of it, and you shall not profane the holy things of the children of Israel, that you not die’.