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Three concerns emerge in this chapter, and all are a perpetuation of the Korah rebellion of ch. 16. The first (vv.1-7) focuses on the guard duties of the priests and Levites when it comes to keeping unauthorized people distant from inner and outer areas of the tabernacle.
The second section (vv.8-20) outlines the offerings or gifts (from sacrifices, firstfruits of harvest, firstborn animals) that were given to the priests. Third (vv.21-32), a tithe is presented to the Levites (vv.21-24) in lieu of a Levitical inheritance and as a compensation for their labors around the tabernacle. In turn, the Levites give a tithe of their tithe to Aaron (vv.25-30). In sum, the last two-thirds of the chapter announce, “Make sure you pay your preacher, and preacher, make sure you tithe.” Note how often holy or most holy occurs in vv.8-32 (8, 9, 10, 17, 29, 32). It is the sanctity of tithing, not its legality, that is emphasized.
There is one novel element in the chapter, and that is in response to the panic the laity had developed vis-à-vis the tabernacle (17:12-13). Assurance is given to the laity that from now on priests and Levites alone will bear the responsibility for offenses against the sanctuary/priesthood (vv.1 [twice], 23). From this point on God’s wrath will be directed vicariously to the Levite, or priest, who is negligent in his tabernacle duties.