Out of all the gifts to you, you shall present every offering due to the LORD, from all the best of them: The Hebrew term for best is literally “fat.” It is used here as a figure of speech, meaning “best part,” as in verse 12 (see the comments there). Just as the Israelites’ tithes were to be from the best of their produce (verse 12), so also the Levites’ tithe was to correspond in quality.

Giving the hallowed part from them: This phrase also refers to the best part of all the tithes the Levites receive from the Israelites. This reiteration underscores that the Levites’ own tithe should be the best tenth of all the tithes they receive. The Hebrew word for hallowed part (miqdash) is the same one rendered “sanctuary” in verse 1 (see the comments there). Here it refers to the tithe of the Levites as “the consecrated part” (Alter), that is, the part set apart for LORD. Good News Translation omits this phrase, which we do not recommend. There are various ways of bringing out the emphasis of the original text here; for example, Good News Translation‘s model of this verse could be adjusted as follows:

• Give it as a consecrated offering from the best that you receive.

TNIV has the following model:

• You must present as the LORD’s portion the best and holiest part of everything given to you.’

Revised Standard Version closes this verse with a single quote mark since the embedded quote begun in verse 26b ends here. If translators have only one level of quotation in verse 26, this single quote mark is not needed (so Good News Translation).

Quoted with permission from de Regt, Lénart J. and Wendland, Ernst R. A Handbook on Numbers. (UBS Helps for Translators). Miami: UBS, 2016. For this and other handbooks for translators see here .