Numbers 31:31

They divided the plunder into two equal parts. Half went to those who fought against the Midianites and half to the Israelites who stayed behind (compare 1 Samuel 30:21–25). In this way, everyone participated in the conflict. Yet, the smaller group of soldiers each received a larger portion than the much larger group who stayed behind.

Take the sum of the prey that was taken--that is, of the captives and cattle, which, having been first lumped together according to ancient usage (Exo 15:9; Jdg 5:30), were divided into two equal parts: the one to the people at large, who had sustained a common injury from the Midianites and who were all liable to serve: and the other portion to the combatants, who, having encountered the labors and perils of war, justly received the largest share. From both parts, however, a certain deduction was taken for the sanctuary, as a thank offering to God for preservation and for victory. The soldiers had greatly the advantage in the distribution; for a five-hundredth part only of their half went to the priest, while a fiftieth part of the congregation's half was given to the Levites.

And levy a tribute unto the Lord. God now requires a tribute, or holy oblation, out of the spoil from both parties, but in unequal portions, the people paying ten times more than the soldiers. There was a twofold reason and object for this tribute; for it was not fair that the Levites alone should be sent away empty, as if their condition were worse than that of the rest, because they were occupied in the service of God, and in taking care of the holy things. But the part which He assigns to them, God commands to be offered to Himself, that men may not only regard equity amongst each other, but that religion may stand in the foremost place; for nothing can be more unreasonable than that the rights of men should be maintained inviolate, whilst God himself is overlooked. In order, then, to testify their piety, the offering was enjoined, as if God claimed for Himself the glory of the victory in taking this fiftieth and five-hundredth portion. But, inasmuch as He has no want of anything, having full satisfaction in Himself alone, the Levites are substituted in His stead, that they may receive some reward for their ministry.

Again, we perceive that God dealt more liberally with the soldiers than with the rest of the multitude; nor is this a matter of surprise, for, since He had laid a greater burden upon them, it was just that they should be enriched by more fruits of the victory, for He heaps blessings upon blessings according to His pleasure.

From this distribution we also gather that it depends upon His ordinance that some should be richer than others; for, if there were no such thing as property, there would be no test of justice and integrity.

And Moses and Eleazar the priest did as the Lord commanded Moses. Took an account of the booty, divided it equally between the soldiers and the congregation of Israel, and levied a part out of each as a tribute for the Lord, which was given to the priests and Levites.

The booty, viz., "the rest of the booty, which the men of war had taken," i.e., all the persons taken prisoners that had not been put to death, and all the cattle taken as booty that had not been consumed during the march home, amounted to 675,000 head of small cattle, 72,000 oxen, 61,000 asses, and 32,000 maidens. Each half, therefore, consisted of 337,500 head of small cattle, 36,000 oxen, 30,500 asses, and 16,000 maidens (Num 31:36 and Num 31:43-46). Of the one half the priests received 675 head of small cattle, 72 oxen, 61 asses, and 32 maidens for Jehovah; and these Moses handed over to Eleazar, in all probability for the maintenance of the priests, in the same manner as the tithes (Num 18:26-28, and Lev 27:30-33), so that they might put the cattle into their own flocks (Num 35:3), and slay oxen or sheep as they required them, whilst they sold the asses, and made slaves of the gifts; and not in the character of a vow, in which case the clean animals would have had to be sacrificed, and the unclean animals, as well as the human beings, to be redeemed (Lev 27:2-13). Of the other half, the Levites received the fiftieth part (Num 31:43-47), that is to say, 6750 head of small cattle, 720 oxen, 610 asses, and 320 girls. The וגו מחצית ("the half," etc.), in Num 31:42, is resumed in Num 31:47, and the enumeration of the component parts of this half in Num 31:43-46 is to be regarded as parenthetical.