26 "Count up the plunder that was taken--of man and beast--you and Eleazar the priest and the chief fathers of the congregation; 27 and divide the plunder into two parts, between those who took part in the war, who went out to battle, and all the congregation. 28 And levy a tribute for the Lord on the men of war who went out to battle: one of every five hundred of the persons, the cattle, the donkeys, and the sheep; 29 take it from their half, and give it to Eleazar the priest as a heave offering to the Lord. 30 And from the children of Israel's half you shall take one of every fifty, drawn from the persons, the cattle, the donkeys, and the sheep, from all the livestock, and give them to the Levites who keep charge of the tabernacle of the Lord." 31 So Moses and Eleazar the priest did as the Lord commanded Moses. 32 The booty remaining from the plunder, which the men of war had taken, was six hundred and seventy-five thousand sheep, 33 seventy-two thousand cattle, 34 sixty-one thousand donkeys, 35 and thirty-two thousand persons in all, of women who had not known a man intimately. 36 And the half, the portion for those who had gone out to war, was in number three hundred and thirty-seven thousand five hundred sheep; 37 and the Lord's tribute of the sheep was six hundred and seventy-five. 38 The cattle were thirty-six thousand, of which the Lord's tribute was seventy-two. 39 The donkeys were thirty thousand five hundred, of which the Lord's tribute was sixty-one. 40 The persons were sixteen thousand, of which the Lord's tribute was thirty-two persons. 41 So Moses gave the tribute which was the Lord's heave offering to Eleazar the priest, as the Lord commanded Moses. 42 And from the children of Israel's half, which Moses separated from the men who fought-- 43 now the half belonging to the congregation was three hundred and thirty-seven thousand five hundred sheep, 44 thirty-six thousand cattle, 45 thirty thousand five hundred donkeys, 46 and sixteen thousand persons-- 47 and from the children of Israel's half Moses took one of every fifty, drawn from man and beast, and gave them to the Levites, who kept charge of the tabernacle of the Lord, as the Lord commanded Moses.
Matthew Henry's Commentary on Numbers 31:26-47
Commentary on Numbers 31:25-47
(Read Numbers 31:25-47)
Whatever we have, God justly claims a part. Out of the people's share God required one in fifty, but out of the soldiers' share only one in five hundred. The less opportunity we have of honouring God with personal services, the more should we give in money or value.