Numbers 31:32

The total number of animals and young girls who were not killed was quite large, which shows that Israel fought against many Midianites.

the booty, being the rest of the prey which the men of war had caught--Some of the captives having been killed (Num 31:17) and part of the cattle taken for the support of the army, the total amount of the booty remaining was in the following proportions:

Prey Total Amount Half to Soldiers Deducted to God Half to Congregation Deducted to Levites

Sheep 675,000 337,500 675 337,500 6,750

Beeves 72,000 36,000 72 36,000 720

Asses 61,000 30,500 61 30,500 610

Persons 32,000 16,000 32 16,000 320

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 the booty, being the rest of the prey which the men of war had caught,.... The remainder of it, besides what they had eaten in their return from the war, and during their seven days' stay without the camp: from hence to the end of Numbers 31:47 is only an account of the prey or booty taken, which in general were 675,000 sheep, 72,000 beeves or oxen, 61,000 asses, and 32,000 females who had never known man; the half out of these, which fell to the share of the soldiers, were 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 females, out of which were given as an heave offering to the Lord six hundred and seventy five sheep, seventy two beeves or oxen, sixty one asses, and thirty two women: the half divided unto the children of Israel consisted of 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 women, out of which one in fifty, both of women and cattle, were given to the Levites; what that amounted to is not expressed, but may be easily reckoned.

The rest of the prey; all which was now left of the prey. It is so expressed because they took more, but some of the persons were since killed, , and some of the cattle was spent for the necessary provisions of the army.

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.