The theme of the holiness of God is continued from the book of Leviticus into the book of Numbers, which reveals God's instruction and preparation of His people to enter the Promised Land of Canaan. The importance of the Book of Numbers is indicated by its being referred to in the New Testament many times.
Dhamira ya utakatifu wa Mungu unaendeleshwa kutoka kitabu cha Mambo ya Walawi hadi katika kitabu cha Hesabu, ambayo inaonyesha maelezo ya Mungu na maandalizi ya watu wake kuingia Nchi ya Ahadi ya Kanaani. Umuhimu wa kitabu cha Hesabu umeonyeshwa kwa kurejelewa kwake katika Agano Jipya mara nyingi.