Discovery BoxNumbers 18:26-28 
Context18:26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up 1 from it as a raised offering to the Lord a tenth of the tithe. 18:27 And your raised offering will be credited 2 to you as though it were grain from the threshing floor or as new wine 3 from the winepress. 18:28 Thus you are to offer up a raised offering to the Lord of all your tithes which you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest.
1 tn The verb in this clause is the Hiphil perfect with a vav (ו) consecutive; it has the same force as an imperfect of instruction: “when…then you are to offer up.”
2 tn The verb is חָשַׁב (khashav, “to reckon; to count; to think”); it is the same verb used for “crediting” Abram with righteousness. Here the tithe of the priests will be counted as if it were a regular tithe.
3 tn Heb “fullness,” meaning the fullness of the harvest, i.e., a full harvest.
