Heb. ’ishsheh, always translated “offering made by fire,” or “sacrifice made by fire.” However, in Lev. 24:7, 9, the shewbread is spoken of as an offering made by fire, yet it was to be eaten by the priests. Hence the word does not necessarily mean that the sacrifices thus designated were always to be consumed with fire.

 The statement that Levi was to receive no inheritance among the tribes is given here at the end of the account regarding the two and a half tribes, and is repeated in v. 33 and again in ch. 14:3, 14:4 God gave them no inheritance, because the tithes of the whole country were to be theirs instead of a portion of the land (Num. 18:20-24). They were also to receive of the offerings (Num. 18; Deut. 18:1, 2). They had as indisputable a right to the tithes and allotted offerings as their brethren had to the land. The priests and Levites could not at once perform the duties of the priesthood, teach the people, and perform other spiritual duties if they were to be burdened with land, cattle, business, and warfare. As it was not in God’s plan to have the Levites take their share of the tithes and at the same time carry on farming or commercial enterprises, so today God asks those dedicated to the ministry to give their full energies to the advancement of the kingdom of heaven.