Text: Numbers 18:21
OT Text Referred to: Leviticus 27:30
Subject: tithe distribution
Source: Treasury of Scripture Knowledge
Reference Type: Allusion
Connection Method(s): None
Significance: Leviticus 27:30 declares that "every tithe (מַעֲשֵׂר, ma'aser) of the land, whether of the seed of the land or of the fruit of the tree, belongs to the LORD; it is holy to the LORD." Numbers 18:21 specifies the recipient of this holy tithe: "I have given to the Levites all the tithes in Israel as an inheritance in return for the work they do." Together the texts establish both the theological principle (the tithe is holy, belonging to God) and the practical administration (God redirects it to the Levites as their substitute for a land inheritance). The Leviticus passage establishes the tithe as divine property; Numbers converts it into priestly compensation.
Consolidated 2026-06-09 per the later-text → earlier-text canonical-direction ruling (Full Corpus Audit, Phase 0). The content below is preserved verbatim from the deleted file "Leviticus 27.30 to Numbers 18.21"; fold unique material into the Significance during the Phase 3 IP audit, then remove this section.
Text: Leviticus 27:30
OT Text Referred to: Numbers 18:21
Subject: Levitical tithes
Source: Treasury of Scripture Knowledge
Reference Type: Allusion
Connection Method(s): None
Significance: Leviticus 27:30 declares that the tithe (מַעֲשַׂר) of the land is "holy to the LORD," establishing the principle of divine ownership. Numbers 18:21 designates the tithe's specific recipient: "To the Levites I have given every tithe (מַעֲשֵׂר) in Israel as an inheritance (נַחֲלָה), in return for the service they perform at the Tent of Meeting." The Numbers passage assigns the theological principle (God owns the tenth) a practical institutional function (supporting the Levites who have no land inheritance). Together, the texts create a complete tithe theology: the tenth belongs to God (Leviticus) and God assigns it to the Levites as their compensation for priestly service in lieu of a tribal land allotment (Numbers).