Verse 23. - And they shall bear (יִשְׂאוּ) their iniquity. The Levites were to take the responsibility of the general iniquity so far as approach to the tabernacle was concerned. They have no inheritance. Like the priests, they had homes and cities, and they had pasturages attached to these cities, but no separate territory.

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.But the Levites shall do the service of the tabernacle of the congregation,.... In guarding the tabernacle, that no unclean persons enter into it, or any others take anything out of it, and in assisting the priests in their service, and carrying the vessels of the sanctuary when required:

and they shall bear their iniquity: that is, when they fail in the duty of their office, are not careful in their service and work, and business appointed them; if either they did not do their business themselves, or suffered others to do it, or such to come to the tabernacle who should not, they would be blameworthy and suffer for it:

it shall be a statute for ever throughout your generations, that the children of Israel they have no inheritance; having such a plentiful provision made for them, by a statute as durable as this.