Numbers 18:28 (BSB)

So you are to present an offering to the LORD from all the tithes you receive from the Israelites, and from these you are to give the LORD’s offering to Aaron the priest.

From Numbers 18. Also in the ESV.

Commentary on Numbers 18:28

• Matthew Henry (Presbyterian), Matthew Henry's Complete Commentary on Numbers 18:20-32: Here is a further account of the provision that was made both for the Levites and for the priests, out of the country. I. They must have no inheritance in the land; only cities to dwell in were afterwards allowed them, but no ground to occupy: Thou shalt not have any part among them, Num 18:20.
• John Gill (Reformed Baptist), Exposition of the Old and New Testaments on Numbers 18:28: Out of all your gifts ye shall offer every heave offering of the Lord,.... Not only out of their tithes, but out of whatsoever gifts were given by the Israelites to them, and out of the produce of the fields which belonged to their cities, Num 35:4; the Levites were to take a tenth, and bring it to the Lord as an heave offering; that...
• Jamieson-Fausset-Brown (Reformed), Commentary Critical and Explanatory on the Whole Bible on Numbers 18:21-32: THE LEVITES' PORTION. (Num 18:21-32) I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve--Neither the priests nor the Levites were to possess any allotments of land but to depend entirely upon Him who liberally provided for them out of His own portion; and this law was subservient to many important purposes--such as that...
• Keil & Delitzsch (Lutheran), Biblical Commentary on the Old Testament on Numbers 18:25-28: Num 18:25-28 Appropriation of the Tithe. - Num 18:26. When the Levites took (received) from the people the tithe assigned them by Jehovah, they were to lift off from it a heave-offering for Jehovah, a tithe of the tithe for Aaron the priest (i.e., for the priesthood; see at Num 18:20).