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Selected Verse: Numbers 18:24 - King James

Verse         Translation Text
Nu 18:24 King James But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

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Notes on the Bible, by Albert Barnes, [1834]
Here the tithes (and in Num 18:26 the priestly tithes) are to be dedicated to their purpose by the ceremony of heaving them to the Lord. The tithes, being solemnly set apart for sacred purposes, became virtually a heave-offering, like the gifts for the tabernacle Exo 25:2.
 
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2 Speak unto the children of Israel, that they bring me an offering: of every man that giveth it willingly with his heart ye shall take my offering.
26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.