(32) And ye shall bear no sin . . . --i.e., shall not incur any guilt, or become liable to any punishment. (See Note on Numbers 18:22.)

Verse 32. - Ye shall bear no sin. עָלָיו לֹא־תִשְׂאוּ. They would not incur any guilty responsibility by enjoying it as and where they pleased. Neither shall ye pollute the holy things of the children of Israel, lest ye die. This seems to be the tree translation, and it conveyed a final warning. See Leviticus 22:2 for one very obvious way in which the Levites might pollute "holy things."

18:20-32 As Israel was a people not to be numbered among the nations, so Levi was a tribe to be distinguished from the rest. Those who have God for their Inheritance and their Portion for ever, ought to look with holy contempt and indifference upon the possessions of this world. The Levites were to give God his dues out of their tithes, as well as the Israelites out of their increase. See, in ver. 31, the way to have comfort in all our worldly possessions, so as to bear no sin by reason of them. 1. We must be sure that what we have is got honestly and in the service of God. That meat is best eaten which is first earned; but if any will not work, neither shall he eat, 2Th 3:10. 2. We must be sure that God has his dues out of it. We have the comfort of our substance, when we have honoured the Lord with it. Ye shall bear no sin by reason of it, when ye have heaved the best from it. We should give alms of such things as we have, that all may be holy and comfortable to us.And ye shall bear no sin by reason of it,.... Shall have no blame laid upon them, or guilt imputed to them, or punishment inflicted on them, on account of their having and enjoying their tithes and gifts:

when ye have heaved from it the best of it; took out the tenth, and that the best, and given it to the priests; or otherwise they would be blameworthy, guilty, and liable to punishment:

neither shall ye pollute the holy things of the children of Israel; the gifts they have given for holy uses, and so are holy; which would be the case if they ate of them, or enjoyed them, without giving the priests the tenth part of them:

lest ye die; for it seems such a neglect was punishable with death.