Commentary for Numbers 18:26
וְאֶל־הַלְוִיִּ֣ם תְּדַבֵּר֮ וְאָמַרְתָּ֣ אֲלֵהֶם֒ כִּֽי־תִ֠קְחוּ מֵאֵ֨ת בְּנֵֽי־יִשְׂרָאֵ֜ל אֶת־הַֽמַּעֲשֵׂ֗ר אֲשֶׁ֨ר נָתַ֧תִּי לָכֶ֛ם מֵאִתָּ֖ם בְּנַחֲלַתְכֶ֑ם וַהֲרֵמֹתֶ֤ם מִמֶּ֙נּוּ֙ תְּרוּמַ֣ת יְהוָ֔ה מַעֲשֵׂ֖ר מִן־הַֽמַּעֲשֵֽׂר׃
’Moreover thou shalt speak unto the Levites, and say unto them: When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall set apart of it a gift for the LORD, even a tithe of the tithe.
Chizkuni
בנחלתכם, “as your inheritance;” in lieu of a piece of land as an inheritance. This is why you have to tithe the tithes you receive from the Israelite farmer also as if it had been your inheritance of an ancestral piece of land.
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