Numbers 18:28Meaning & Commentary from the Church Fathers

In the divine arrangement of sacred practices, God places the Levitical order under the authority of the high priest, as stated in the book of Numbers: ‘declare to the Levites and tell them .... and you shall not die.’ Can you perceive the ordinance of Christ, which was foreshadowed in types and symbols? For 'he that receiveth tithes, ... gave tithes,’ according to the words of blessed Paul (Hebrews 7:9). In that earlier time, the figure was Melchisedec, during the era of Moses and Aaron, representing the ultimate priest - Christ, the Chief and Supreme of the holy tabernacle, which is the Church - the Holy of Holies, the Sovereign of sovereigns, to whom we owe all our offerings; as it is written, ‘all that are round about Him, let them bring gifts’ (Psalms 75:12). However, the Mosaic system was still but a shadow; now the true guardians of the gospel commands bring joyful offerings of the Spirit to their Redeemer.

The guardians and keepers of the sanctuary collect the tithe, and subsequently distribute a tenth of that tithe to the priests, who are themselves elevated above the people, just as the priests are considered superior to them.