25 And Jehovah spake unto Moses, saying, 26 Take the sum of the prey that was taken, both of man and of beast, thou, and Eleazar the priest, and the heads of the fathers' [houses] of the congregation; 27 and divide the prey into two parts: between the men skilled in war, that went out to battle, and all the congregation. 28 And levy a tribute unto Jehovah of the men of war that went out to battle: one soul of five hundred, [both] of the persons, and of the oxen, and of the asses, and of the flocks: 29 take it of their half, and give it unto Eleazar the priest, for Jehovah's heave-offering. 30 And of the children of Israel's half, thou shalt take one drawn out of every fifty, of the persons, of the oxen, of the asses, and of the flocks, [even] of all the cattle, and give them unto the Levites, that keep the charge of the tabernacle of Jehovah. 31 And Moses and Eleazar the priest did as Jehovah commanded Moses. 32 Now the prey, over and above the booty which the men of war took, was six hundred thousand and seventy thousand and five thousand sheep, 33 and threescore and twelve thousand oxen, 34 and threescore and one thousand asses, 35 and thirty and two thousand persons in all, of the women that had not known man by lying with him. 36 And the half, which was the portion of them that went out to war, was in number three hundred thousand and thirty thousand and seven thousand and five hundred sheep: 37 and Jehovah's tribute of the sheep was six hundred and threescore and fifteen. 38 And the oxen were thirty and six thousand; of which Jehovah's tribute was threescore and twelve. 39 And the asses were thirty thousand and five hundred; of which Jehovah's tribute was threescore and one. 40 And the persons were sixteen thousand; of whom Jehovah's tribute was thirty and two persons. 41 And Moses gave the tribute, which was Jehovah's heave-offering, unto Eleazar the priest, as Jehovah commanded Moses. 42 And of the children of Israel's half, which Moses divided off from the men that warred 43 (now the congregation's half was three hundred thousand and thirty thousand, seven thousand and five hundred sheep, 44 and thirty and six thousand oxen, 45 and thirty thousand and five hundred asses, 46 and sixteen thousand persons), 47 even of the children of Israel's half, Moses took one drawn out of every fifty, both of man and of beast, and gave them unto the Levites, that kept the charge of the tabernacle of Jehovah; as Jehovah commanded Moses.

Matthew Henry's Commentary on Numbers 31:25-47

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.