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Numbers 18:26-28

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26 “Give these instructions to the Levites: When you receive from the people of Israel the tithes I have assigned as your allotment, give a tenth of the tithes you receive—a tithe of the tithe—to the LORD as a sacred offering.
27 The LORD will consider this offering to be your harvest offering, as though it were the first grain from your own threshing floor or wine from your own winepress.
28 You must present one-tenth of the tithe received from the Israelites as a sacred offering to the LORD . This is the LORD ’s sacred portion, and you must present it to Aaron the priest.
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Numbers 18:26-28 Meaning and Commentary

INTRODUCTION TO NUMBERS 18

This chapter gives an account of the distinct work and service of the priests and Levites, Nu 18:1-7; and of several things given to the priests for their maintenance, Nu 18:8-19; and of the tithes the Levites should have to live upon, since they were to have no inheritance in the land of Israel, Nu 18:20-24; and of the tenth out of those tithes they were to give to the high priest, Nu 18:25-32.

Taken from John Gill's Exposition of the Bible
Holy Bible. New Living Translation copyright© 1996, 2004, 2007, 2013 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.