Therefore you shall say to them: The LORD addresses Moses directly here. This quote frame introduces more instructions that the LORD wants Moses to give to the Levites (compare verse 26a). Good News Translation omits this clause since it has reduced the number of levels of direct speech in verses 25-29. Translators may insert a paragraph break here and keep this quote frame by saying “Give the Levites these further instructions.” New Living Translation is similar with “Also, give these instructions to the Levites.” Therefore renders the Hebrew waw conjunction (literally “And”), which is better translated “also” (New Revised Standard Version) in this context.

When you have offered from it the best of it may be rendered “When you have presented to the LORD the best part [of the tithes from the Israelites].” See verse 29.

Then the rest shall be reckoned to the Levites as produce of the threshing floor, and as produce of the wine press: See verse 27. In many languages it will be helpful to translate the Levites as “you Levites” (New Jewish Publication Society’s Tanakh) or simply “you” (Good News Translation, Revised English Bible) since they are being addressed. The rest shall be reckoned (similarly Revised English Bible with “what remains will count”) is literally “it shall be reckoned.” A majority of translations take the pronoun “it” as a reference to all the tithes received by the Levites from the Israelites minus the best part of those gifts (verses 28-29). It refers to the rest of the gifts that remain after the Levites have themselves presented the best part of these gifts as a tithe to the priests. The Levites are allowed to keep the gifts that remain, so Good News Translation renders the rest shall be reckoned to the Levites as “you may keep the rest” (similarly Bible en français courant, Parole de Vie, Die Bibel im heutigen Deutsch). Rashi commented that this remainder was considered as undedicated food for the Levites in the same way as it was for other Israelites. This understanding also fits well with verse 31. New International Version, La Nouvelle Bible Segond, and De Nieuwe Bijbelvertaling take the pronoun “it” as a reference specifically to the best part of the tithes from the Israelites, so New International Version renders this clause and the previous one as “When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress.” New Living Translation is similar with “When you present the best part as your offering, it will be considered as though it came from your own threshing floor or winepress.” If the pronoun “it” is understood in this way, verse 30 makes essentially the same point as verse 27.

As in Parole de Vie, some languages may find it helpful to divide this verse into several sentences as follows:

• When you have taken it [the best part], you will keep the rest for yourselves. The other Israelites will keep for themselves the rest of their grain and their new wine. It is the same thing.

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 .