25 God said to Moses, 26 "I want you and Eleazar the priest and the family leaders in the community to count the captives, people and animals. 27 Split the plunder between the soldiers who fought the battle and the rest of the congregation. 28 "Then tax the booty that goes to the soldiers at the rate of one life out of five hundred, whether humans, cattle, donkeys, or sheep. 29 It's a God-tax taken from their half-share to be turned over to Eleazar the priest on behalf of God. 30 Tax the congregation's half-share at the rate of one life out of fifty, whether persons, cattle, donkeys, sheep, goats, or other animals. Give this to the Levites who are in charge of the care of God's Dwelling." 31 Moses and Eleazar followed through with what God had commanded Moses. 32 The rest of the plunder taken by the army: 675,000 sheep 33 72,000 cattle 34 61,000 donkeys 35 32,000 women who were virgins 36 The half-share for those who had fought in the war: 37 with a tax of 675 for God 38 36,000 cattle, with a tax of 72 for God 39 30,500 donkeys, with a tax of 61 for God 40 16,000 people, with a tax of 32 for God 41 Moses turned the tax over to Eleazar the priest as God's part, following God's instructions to Moses. 42 The other half-share for the Israelite community that Moses set apart from what was given to the men who fought the war was: 43 337,500 sheep 44 36,000 cattle 45 30,500 donkeys 46 16,000 people 47 From the half-share going to the People of Israel, Moses, just as God had instructed him, picked one out of every fifty persons and animals and gave them to the Levites, who were in charge of maintaining God's Dwelling.

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.