12 'When thou takest up the sum of the sons of Israel for their numbers, then they have given each an atonement 'for' his soul to Jehovah in their being numbered, and there is no plague among them in their being numbered. 13 'This they do give, every one passing over unto those numbered, half a shekel, by the shekel of the sanctuary (the shekel 'is' twenty gerahs); half a shekel 'is' the heave-offering to Jehovah; 14 every one passing over unto those numbered, from a son of twenty years and upwards, doth give the heave-offering of Jehovah; 15 the rich doth not multiply, and the poor doth not diminish from the half-shekel, to give the heave-offering of Jehovah, to make atonement for your souls. 16 'And thou hast taken the atonement-money from the sons of Israel, and hast given it for the service of the tent of meeting; and it hath been to the sons of Israel for a memorial 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.