25 The Lord spoke to Moses, saying, 26 "You and Eleazar the priest and the heads of the ancestral houses of the congregation make an inventory of the booty captured, both human and animal. 27 Divide the booty into two parts, between the warriors who went out to battle and all the congregation. 28 From the share of the warriors who went out to battle, set aside as tribute for the Lord, one item out of every five hundred, whether persons, oxen, donkeys, sheep, or goats. 29 Take it from their half and give it to Eleazar the priest as an offering to the Lord. 30 But from the Israelites' half you shall take one out of every fifty, whether persons, oxen, donkeys, sheep, or goats-all the animals-and give them to the Levites who have charge of the tabernacle of the Lord." 31 Then Moses and Eleazar the priest did as the Lord had commanded Moses: 32 The booty remaining from the spoil that the troops had taken totaled six hundred seventy-five thousand sheep, 33 seventy-two thousand oxen, 34 sixty-one thousand donkeys, 35 and thirty-two thousand persons in all, women who had not known a man by sleeping with him. 36 The half-share, the portion of those who had gone out to war, was in number three hundred thirty-seven thousand five hundred sheep and goats, 37 and the Lord's tribute of sheep and goats was six hundred seventy-five. 38 The oxen 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 Moses gave the tribute, the offering for the Lord, to Eleazar the priest, as the Lord had commanded Moses. 42 As for the Israelites' half, which Moses separated from that of the troops, 43 the congregation's half was three hundred thirty-seven thousand five hundred sheep and goats, 44 thirty-six thousand oxen, 45 thirty thousand five hundred donkeys, 46 and sixteen thousand persons. 47 From the Israelites' half Moses took one of every fifty, both of persons and of animals, and gave them to the Levites who had charge of the tabernacle of the Lord; as the Lord had 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.