But be careful not to treat the holy gifts of the people of Israel as though they were common. If you do, you will die" (Numbers 18:32).

Just as the people had an obligation to bring the best of their harvest for their tithes and offerings, the Levites and the priests also had the responsibility to properly, responsibly and reverently handle and what was given to them.

The laws regarding tithes and offerings do not apply to us today because we have been set free from them by the cross of Christ; however, there is a principle here that applies to our faith and obedience to the LORD. 

While we do not tithe, as they did under the Old Covenant, we still give to the people and to the work of the Lord in the Christian church. We should not give our left overs but our best, whether it be our possessions and our money, or even our time and our skills.

Likewise, the staff and leaders at our church should not treat these gifts as "common" but as "holy." They ought not to waste what is given but use them honestly and responsibly. They are given for the Lord and for the work of the Lord. 

We do these things in the New Covenant economy because it is consistent with our reverent fear of God. 

But the Lord said to Moses and Aaron, “Because you have not believed Me, to treat Me as holy in the sight of the sons of Israel, therefore you shall not bring this assembly into the land which I have given them" (Numbers 20:12).

Wow! As often as I read this, I stand amazed. One incident and Moses is kept from enjoying that for which he had led a rebellious people for forty long years. Yet, I remember that it was for one incident, at Kadesh-Barnea, that the whole congregation of Israel was punished to wander forty years and die in the wilderness without enjoying their goal. In both of these instances, we are told that God "proved Himself holy among them" (Numbers 20:13).

Friends, as I woke this morning, I was reminded again of what's important. I have things happening with respect to managing my investments, leading an organization, and planning the educational future of my child. But all these things pale in comparison to my hope in the Lord. And all these things pale in comparison to the mission God has given me to do. Therefore, as I prayed this morning, I once again thanked God for His all-surpassing gift and committed to Him every great and small thing, so that everything might serve to bring Him the highest glory in my life. 

Friends, the LORD is holy and we must treat Him as holy in our lives. That is why we are commanded to "seek first His kingdom and His righteousness." We don't do this so that He will supply our every need. We must do this whether He supplies our every need or not. He must be first, foremost and central to our lives because He alone is the LORD. 

The ordinance in the Law regarding the tithe was first given in this chapter. It is the first and fullest presentation of biblical tithing as a prescribed ordinance (Numbers 18:8 "alotment" in some translations is most literally "statute" or "ordinance") in the entire Bible; therefore, it is appropriate to use it as an interpretative standard for every other passage. So, let's begin to look at this passage in context.

All the offerings by Israel given to the Priesthood (i.e. Aaron and his descendants)

Then the Lord spoke to Aaron... All the offerings of the holy gifts, which the sons of Israel offer to the Lord, I have given to you and your sons and your daughters with you, as a perpetual allotment. It is an everlasting covenant of salt before the Lord to you and your descendants with you.” Then the Lord said to Aaron, “You shall have no inheritance in their land nor own any portion among them; I am your portion and your inheritance among the sons of Israel (Numbers 18:8,19-20).

The priests were not allowed to own or inherit any land in Israel, but they were allowed to live in certain designated cities (13 of them) around, though not in, Jerusalem (cf. Joshua 21:9-19). However, they received the heave offerings, firstfruits of the land, the firstborn of clean animals, vow offerings, and redemption money for the firstborn of men and unclean animals (Numbers 18:8-19), which were no small or shabby amount. But the priests did not receive "tithes" from Israel per se. They would receive a portion of it, but the greater part was given to the Levites. The offerings for the priests were not the same thing as the tithe.

The priests were the true ministers of the Temple. The Levites were merely their servants, without any direct access to God. In fact, the Levites were repeatedly warned against coming near the sanctuary on pain of death, both for themselves as well as the priests that may have allowed them in (Numbers 18:3).

Nine/tenths of Israel's Tithe given to the Levites as Payment for their Service to the Priests

To the sons of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they perform, the service of the tent of meeting... and among the sons of Israel they shall have no inheritance (Numbers 18:21,23).

Like the priests, the Levites too had no ownership or inheritance of land in Israel but were given certain cities with their pastureland to live in and tend their flocks (cf. Joshua 21:1-8). But they received all the tithe from Israel as a payment for their service to the priests in the Tent of Meeting.

But a Tithe (1/10) of Israel's Tithe given to the Priesthood

Then the Lord spoke to Moses, saying, “Moreover, you shall speak to the Levites and say to them, ‘When you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall present an offering from it to the Lord, a tithe of the tithe. Your offering shall be reckoned to you as the grain from the threshing floor or the full produce from the wine vat. So you shall also present an offering to the Lord from your tithes, which you receive from the sons of Israel; and from it you shall give the Lord’s offering to Aaron the priest... You shall say to them, ‘When you have offered from it the best of it, then the rest shall be reckoned to the Levites as the product of the threshing floor, and as the product of the wine vat. You may eat it anywhere, you and your households, for it is your compensation in return for your service in the tent of meeting (Numbers 18:25-28, 30-31).

Notice that the Levites received a tithe (i.e. a tenth) from Israel and then in-turn gave a tenth of this to the priests (i.e. Aaron and his descendants), who were the true ministers. So, in a sense, the ministers of the sacrifices received only 1% (i.e. tenth of a tenth) from Israel (cf. Nehemiah 10:38).

Note also that the tithe given by the Israelites to the Levites had no pre-condition of being "of the best"; however, the portion given to the priests had to be "of the best." 

Finally, as in every other tithe passage, tithing is always of food and never of money. It was to be eaten (cf. Numbers 18:31). They had money, but it was not part of the tithe.

What is more, the portion of the tithe given to the priests were to be brought into the storehouse (cf. Nehemiah 10:38) and had to be eaten in a holy place, namely, within the confines of the Tent of Meeting (e.g. Leviticus 6:26; Numbers 18:10). However, the portion given to Levites had no such restriction and could be eaten anywhere (Numbers 18:31). Why is this important? The most famously preached passage on tithing is Malachi 3:10,

Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,” says the Lord of hosts, “if I will not open for you the windows of heaven and pour out for you a blessing until it overflows.

Preachers have used this passage to convince parishioners to tithe and to tithe more and to even tithe sacrificially; however, this passage was not even addressed to the common Israelite. The responsibility for bringing the tithe into the storehouse was solely that of the Levites (cf. Nehemiah 10:38). In fact, regular Israelites were not even allowed to come near the Tent of Meeting, inside of which was the storehouse (cf. Numbers 18:22). The failure to bring the whole tithe into the storehouse was, therefore, that of the Levites. Because they failed to do their duty, the whole nation was cursed in Malachi 3.

In fact, the greater part of Malachi was a rebuke, not of the people, but of the Levitical priesthood (cf. Malachi 1:6-14 of wrong offerings by the priests; Malachi 2:1-10 of wrongful and corrupt instruction by the priests; Malachi 2:11-13 speaks of "the sanctuary" and "the altar," which are the exclusive domain of the priests; Malachi 3:3 speaks of the refining of "the sons of Levi"). So, if Malachi has three chapters, and in every chapter it is clear that the Levitical priesthood is in view, how is it right for anyone to presume that the latter part of chapter three addresses a different group? The fact, is, as I've shown with respect to the storehouse, it doesn't. The Levites are still in view. They are the ones that have failed to bring the whole tithe, given by the people of Israel, into the storehouse,  which is the supply of food for Aaron and his descendants. As an astute observor commented, perhaps the Levites did not want to give the best tenth of their tenth to the priests, choosing just to eat that along with the rest of the tithe of food. 

I remember being rebuked for pointing this out to a pastor, because he had just preached the importance of Christians tithing and the blessing to Christians for doing so from this passage. I believe the Lord will ultimately rebuke the pastor for being more concerned about his reputation than about honoring God and preaching the truth. Be that as it may, Malachi 3 has no direct relevance to Christians, nor even to tithing Israelites, but more likely to the Levites, who failed in their duty to bring the whole tithe of the tithe they collected into the storehouse. 

A really good and comprehensive discussion of the various passages that deal with "tithing" is presented by Dr. Earl Kelly. View it here. I am persuaded that Christians are not obligated to tithe, and tithing has no direct relevance to Christians. Christian giving is a whole different matter. And I do not believe it is just another way of giving the tithe, as some have made it out to be. I've discussed my reasons in piecemeal throughout the year, so I would encourage anyone interested in my reasoning from various Bible passages to do a search here on the word "tithing." 

I spend some time on this topic because I believe tithing, and perhaps related matters, involving part-time and full-time salaries, state-of-the-art facilities, multi-million-dollar buildings and expansion projects, and generally money and the church, have corrupted the church and caused it and its members to lose its focus on the One who became poor so that others can find true riches. But tithing is today as sacred for the Protestant church as it is for the Roman Catholic Church, so I have no delusions of great change happening because of what I deem is a biblical perspective on the matter. 

Friends, we are nearing the end of the second month of the New Year. I wonder how many of you are finding yourselves lagging in your walk with the LORD? Have you fallen off in your Bible reading? Do you find yourselves rarely praying except perhaps before meals? Are you finding yourselves tempted to do everything but pray, read the Bible and honor the Lord?

Consider the Levites, who had charge over the people. If they failed in their duties, it would not only impact them but also their families, and not only their families but also the entire worshpping community. Thus, we read in Numbers 18:5, 

You yourselves must perform the sacred duties inside the sanctuary and at the altar. If you follow these instructions, the LORD’s anger will never again blaze against the people of Israel. 

As Christians we are a kind of priests of God to the world. Jesus said in the Sermon on the Mount,

You are the salt of the earth. But if the salt loses its saltiness, how can it be made salty again? It is no longer good for anything, except to be thrown out and trampled underfoot. You are the light of the world. A city on a hill cannot be hidden. Neither do people light a lamp and put it under a bowl. Instead they put it on its stand, and it gives light to everyone in the house. In the same way, let your light shine before others, that they may see your good deeds and glorify your Father in heaven (Matthew 5:13-16).

We pray and read the Bible so that we can preach truth to the world and live lives pleasing to God. We are called to be salt and light. And our salt must be salty and our light must shine brightly. Our saltiness and our brightness are directly related to our dependence upon God and our devotion to His Word. Therefore, persevere, dear friends, persevere. 

This is perhaps Moses's final year of wandering before they can finally enter and possess the Promised Land. They failed to trust the LORD in their first opportunity, and they suffered forty-years of wandering and death as a result. But now, in this final year, we read that Moses failed to honor the LORD, and he too is kept from entering the Promised Land. How tragic!

Friends, it is not time for us to be weary of our calling. We are at the cusp of blessing. I testify that those who persevere in praying, reading, and serving the Lord will gain the blessings of illumination, conviction, and a wellspring of wisdom for life, as well as the favor of God. Don't give up. If you've slipped and fallen off, get back on and persevere.

The natural phenomena that it is darkest before the dawn is perhaps granted us by God to encourage us to persevere and not give up. As we read in Galatians 6:9,

Let us not become weary in doing good, for at the proper time we will reap a harvest if we do not give up.

Hardships are given to strengthen our character and make us mature:

Consider it pure joy, my brothers and sisters, whenever you face trials of many kinds, because you know that the testing of your faith produces perseverance. Let perseverance finish its work so that you may be mature and complete, not lacking anything (James 1:2-4; cf. Romans 5:3-4).

We control our sinful impulses (1 Corinthians 9:27). We don't simply follow what we see (2 Corinthians 5:7). We embrace awkward, hard, and sometimes painful discipline, knowing that when we are trained by it, it will produce in us a harvest of righteousness:

No discipline seems pleasant at the time, but painful. Later on, however, it produces a harvest of righteousness and peace for those who have been trained by it (Hebrews 12:11).

I want all of you to have such a harvest of righteousness and peace. It is the Spirit of God who will bear it in you like fruit on a tree, as you persevere in praying, reading, and obeying the Lord. You cannot produce it yourselves, but you ought not to stifle His work in you (Galatians 5:22-23; 1 Thessalonians 5:19; Ephesians 4:30). As we read in Philippians 2:12-13,

So then, my beloved, just as you have always obeyed, not as in my presence only, but now much more in my absence, work out your salvation with fear and trembling; for it is God who is at work in you, both to will and to work for His good pleasure.

1. In Exodus 17, Moses defends the LORD "Why do you put the LORD to the test?" prior to going before Him with the problem. He didn't do this in Numbers 20, he didn't say anything to the assembly that had gathered, so perhaps the sin was that Moses did not defend God's case before the people...
   
   
2. In Numbers 20, prior to striking the rock, Moses says "we" instead of "the LORD," thereby taking personal credit for the water instead of the LORD. So the sin may have been that Moses was giving himself credit instead of acknowledging God.
   
   
3. In Numbers 20, Moses struck the rock instead of speaking to it, so the sin may simply be one of disobedience in following the LORD's exact instructions.
   
   
4. In Numbers 20, Moses striking the rock instead of speaking to it may have revealed his lack of faith in the LORD.  From his previous experience in Exodus 17, Moses knew that striking the rock would bring forth water, so instead of trusting God with these new instructions, Moses trusts in his personal experience from the past. Perhaps that's why it says "you did not trust in me"
   
   
5. In Numbers 20, Moses used "his staff" the same staff that he used in Exodus 17, instead of Aaron's staff (but I'm not so sure about this one, which staff did Moses actually use?)
   
   
6. 6. In Numbers 20, the problem was that Moses was angry and struck the rock out in anger instead of out of reverence to the LORD.

Dear Brothers and Sisters!
 
In Meribah happened the mind-boggling incident in which Moses made a fatal mistake and lost His privilege to go into the Promised Land.  This has been a popular question that many jewish and christian scholars alike made numerous attempts to answer: What exactly did Moses do wrong here?  
 
Moses and Aaron went from the assembly to the entrance to the tent of meeting and fell facedown, and the glory of the LORD appeared to them. ⁷ The LORD said to Moses, ⁸ “Take the staff, and you and your brother Aaron gather the assembly together. Speak to that rock before their eyes and it will pour out its water. You will bring water out of the rock for the community so they and their livestock can drink.”
 ⁹ So Moses took the staff from the LORD’s presence, just as he commanded him. ¹⁰ He and Aaron gathered the assembly together in front of the rock and Moses said to them, “Listen, you rebels, must we bring you water out of this rock?” ¹¹ Then Moses raised his arm and struck the rock twice with his staff. Water gushed out, and the community and their livestock drank.

 ¹² But the LORD said to Moses and Aaron, “Because you did not trust in me enough to honor me as holy in the sight of the Israelites, you will not bring this community into the land I give them.”
 
First of all, why did God tell Moses to take the Staff with him in the first place since HE told Moses to speak to the rock for the water to come out?  Was the Lord testing Moses whether he would obey Him or not since HE once told Moses to strike the rock to bring water out when the Israrlites complained in the past (Exodus 17)?  God may have had intention to remind the Israelites of the previous rebellion by bringing the Staff in the sight of the Israelites.  Anyway Moses took the Staff with him just as the Lord commanded him but he said, probably out of his anger and frustration, "You rebels, must we bring you water out of this rock?"  It almost sounds like "Why do we have to bring water out of the rock to such rebels like you?"  He maybe did not trust God for what He was going to do out of the situation?  God already knew that the place was arid land with lack of water but led them there anyway again.  That tells me that God may have wanted to show the miracle again to the Israelites so that He may honor Him as holy in the sight of the Israelites.  He might have been carried away by His frustration and anger toward the Israelites and just did whatever suit him instead of following the command.  He might have taken it too personally.  Moses was specifically instructed to carry out His command but disobeyed God.  It appears to me that this might have been an intentional sin that does not have any atonement for it except for His mercy on the penitent.  It was not the matter of being clean or unclean!  Many people were struck by God and died from their disobedience as we can see in the previous chapters.  Whether my conjecture is correct or not, the bottom line is we need to fear God and tremble before Him for His holiness.  We believe in the same God who is and who was and who will be.  We tend to easily forget that our God is not only our loving Father but also our LORD and that we are at His mercy.  Just as apostle Paul mentioned in the Book of Romans, we must be conscious of our sins through the Law so that we may truly comprehend the depth of Jesus' work on the cross.  Someone said that he's thankful that God is different now from the time of Moses.  No!  God is exactly the same today and forever.  God's perfect justice is exactly why His only begotten son was cruelly killed for our sins!  Let us humble ourselves again before His love!  Let us not make His Grace and Mercy the reason for our insolence or arrogance or even complacency but the reason for our humbless and passion!

God puts Aaron the Levites in charge of caring for the Tabernacle (Num 18:5-7) "You are to be responsible for the care of the sanctuary and the altar, so that wrath will not fall on the Israelites again. I myself have selected your fellow Levites from among the Israelites as a gift to you, dedicated to the LORD to do the work at the Tent of Meeting. But only you and your sons may serve as priests in connection with everything at the altar and inside the curtain. I am giving you the service of the priesthood as a gift. Anyone else who comes near the sanctuary must be put to death."
 
God twice calls the service a gift, and says that He has personally selected the Levites.  God's calling upon Aaron and the Levites may have been in recognition of their faithfulness at Mt Sinai (and the Golden calf) - when Moses asked "who is with the Lord?" it was the Levites who came.  Ultimately, the honor of being able to serve the Lord directly was considered a great gift.  In fact, when the Land of Canaan was to be divided amongst the tribes of Israel none would be allotted for the Levites as God told the Levites that He was their share. 
 
I was thinking that as God calls us to serve at church in one capacity or another, it should be our honor and even considered a gift.  We should serve with gratitude and satisfaction in knowing that God is our portion.

Yujin adds... I have in the past suggested this same correlation between the Levites coming to Moses at his call during the golden calf incident and the special honor accorded them in the priesthood; however, I confess that it was only conjecture, and I may be totally wrong. The Bible never makes such a connection. The Levites and Aaron may not have been innocent in the incident, even though they had a change of heart when they saw Moses. What is more, they may have sided with Moses as one sides with their relative, for Moses was himself a Levite.  More notably, it was Aaron, who asked for gold from the people to fashion a graven image. It was also Aaron, who built an altar for it and led the idolatrous worship service. His explanation of how the idol was formed sounds almost ludicrous (cf. Exodus 32:24). Even if he caved to the pressure from the people, it, nevertheless, showed the weakness of his integrity and of his faith in the LORD. All this suggest that the "gift" to Aaron was unmerited and more in keeping with God's sovereign grace. What is more, while the priesthood was a service gifted to Aaron (Numbers 18:7), the Levites received no such gift but were themselves also given as a gift to Aaron (Numbers 18:6). In other words, they were servants for Aaron and his sons. Furthermore, it was not as though they had a choice in the matter. Their appointment was not by vote but by divine decree.

Response:  These last few chapters have been all about the complains of a dissatified people.  The constant complaining from the people sent Moses to his human breaking point.  I think that God is requiring us to look beyond our situations and do as He has required of us.  If we allow the cares of this world or people to infect us, we have that tendency to stike out instead of speaking out...in turn losing our blessing or promise.  Moses indeed made it to heaven, but because of his focus on the people thoughout these chapter, he missed out on the promise and the blessing to enter the land of milk and honey. 

When Christ (The Rock) was struck by his enemies (The Cross), he spoke these words, "Forgive them because they know not what they do". 

Just a note on Edom's obstruction of Israel's direct passage into the Promised Land. Remember, Edom is the people from Esau. And who is Esau? He was Israel's (formerly known as Jacob) brother. So their biological brothers refused passage through their land. God would severely judge Edom for this and for their other atrocities against their brother, Israel.

In this reading the Israelites complained to Moses and Aaron that they had no water.  Moses and Aaron prayed to the Lord and he told Moses to speak to a rock and it would provide water.  In his rage against the people, Moses struck the rock with his staff rather than speaking to it.  The rock provided water for the people but the Lord was unhappy with Moses’ disobedience and told him that he and Aaron would not enter into the Promised Land.
 
Moses is to later appear with Jesus so we know that Moses entered heaven but he was held accountable for his disobedience.  We can really look at this in two ways.  We can look at it with fear, knowing that we too will be held accountable for our transgressions.  Or we can look at it with joy, knowing that even though we are to be held accountable it does not affect our salvation. 

Yujin adds... Excellent thoughts, brother Chad! You are absolutely right in your dual perspective of Moses. Another passage that mentions Moses is Jude 1:9, "But even the archangel Michael, when he was disputing with the devil about the body of Moses, did not dare to bring a slanderous accusation against him, but said, "The Lord rebuke you!" We don't know what claim the devil may have tried to make with respect to the body of Moses, but as the great accuser (Satan means "accuser"), perhaps he tried to lay claim over Moses' disobedience at the waters of Meribah, for which he was disallowed from entering the Promised Land. However, God had determined to save Moses, so Michael could claim the LORD's decree against Satan. Praise God that when Satan tries to accuse us of all the evil in our lives, we can lay claim to the blood of Jesus, which cleanses us from all sin (1 John 1:7).