26 “Take the sum of the prey that was taken, both of man and of animal, you, 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, who went out to battle, and all the congregation. 28 Levy a tribute to Yahweh of the men of war who went out to battle: one soul of five hundred, both of the persons, and of the cattle, and of the donkeys, and of the flocks: 29 take it of their half, and give it to Eleazar the priest, for Yahweh’s wave offering. 30 Of the children of Israel’s half, you shall take one drawn out of every fifty, of the persons, of the cattle, of the donkeys, and of the flocks, even of all the livestock, and give them to the Levites, who perform the duty of the tabernacle of Yahweh.” 31 Moses and Eleazar the priest did as Yahweh commanded Moses. 32 Now the prey, over and above the booty which the men of war took, was six hundred seventy-five thousand sheep, 33 and seventy-two thousand head of cattle, 34 and sixty-one thousand donkeys, 35 and thirty-two thousand persons in all, of the women who had not known man by lying with him. 36 The half, which was the portion of those who went out to war, was in number three hundred thirty-seven thousand five hundred sheep: 37 and Yahweh’s tribute of the sheep was six hundred seventy-five. 38 The cattle were thirty-six thousand; of which Yahweh’s tribute was seventy-two. 39 The donkeys were thirty thousand five hundred; of which Yahweh’s tribute was sixty-one. 40 The persons were sixteen thousand; of whom Yahweh’s tribute was thirty-two persons. 41 Moses gave the tribute, which was Yahweh’s wave offering, to Eleazar the priest, as Yahweh commanded Moses. 42 Of the children of Israel’s half, which Moses divided off from the men who warred 43 (now the congregation’s half was three hundred thirty-seven thousand five hundred sheep, 44 and thirty-six thousand head of cattle, 45 and thirty thousand five hundred donkeys, 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 animal, and gave them to the Levites, who performed the duty of the tabernacle of Yahweh; as Yahweh 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.