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.
*Minor differences ignored. Grouped by changes, with first version listed as example.
Thus ye also shall offer a heave-offering - As the Levites had the tithe of the whole land, they themselves were obliged to give the tithe of this tithe to the priests, so that this considerably lessened their revenue. And this tithe or tenth they were obliged to select from the best part of the substance they had received, Numbers 18:29, etc. A portion of all must be given to God, as an evidence of his goodness, and their dependence on him. See the end at Numbers 20:28.
Thus you also shall offer an heave offering unto the Lord,.... As the Israelites did when they paid tithes to them, Numbers 18:24,
of all your tithes which ye receive of the children of Israel; which heave offering was a tenth part of them:
and ye shall give thereof the Lord's heave offering to Aaron the priest; that is, the said tenth part of the tithe was to be given not to Aaron only, as the high priest, as some have thought, and so to his successors in the high priesthood; but to him and his sons, even to all the priests in common, the high priest having his share of it; and Josephus (o) is clear for it, that the tithe of the annual fruits was paid to the Levites, and to the priests. Hecataeus, an Heathen writer, who lived in the times of Alexander the great, says (p), that all the priests of the Jews received the tenth of whatsoever was produced, and ministered things in common, and were 1500 in number.
(o) Antiqu. l. 4. c. 4. sect. 3. (p) Apud Joseph. contr. Apion. l. 1. sect. 22.
To Aaron - And to his children, who were all to have their share herein.
*More commentary available at chapter level.