12 When thou takest the sum of the children of Israel, according to those that are numbered of them, then shall they give every man a ransom for his soul unto Jehovah, when thou numberest them; that there be no plague among them, when thou numberest them. 13 This they shall give, every one that passeth over unto them that are numbered, half a shekel after the shekel of the sanctuary; (the shekel is twenty gerahs;) half a shekel for an offering to Jehovah. 14 Every one that passeth over unto them that are numbered, from twenty years old and upward, shall give the offering of Jehovah. 15 The rich shall not give more, and the poor shall not give less, than the half shekel, when they give the offering of Jehovah, to make atonement for your souls. 16 And thou shalt take the atonement money from the children of Israel, and shalt appoint it for the service of the tent of meeting; that it may be a memorial for the children of Israel before Jehovah, to make atonement for your souls.
Matthew Henry's Commentary on Exodus 30:12-16
Commentary on Exodus 30:11-16
(Read Exodus 30:11-16)
The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Acts 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make atonement for the soul, but it may be used for the honour of Him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.