Numbers 31:40
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The plunder was distributed according to the principles established in 31:25–30.
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 the Lord's tribute of the sheep. The greatness of the victory is shewn by the result, since such an abundance of cattle could only have been collected from a wide and populous country. It is probable that it was not very fertile, and consequently only live stock, and not corn and wine, are enumerated as amongst their wealth. Still, we may conjecture that it was famous for pastures, since barren mountains could not have fed so many oxen, and goats, and sheep, and camels; besides, it is most evident, from the number of young women, that the men who were slain were more in number than their conquerors who had been sent to the battle; for suppose they each of them had an unmarried daughter, they would have almost three times outnumbered the 12,000 Israelites. Hence, again, it is manifest that the victory was effected by Divine power. It may, however, seem strange that, although the nation was almost destroyed, nevertheless their posterity existed some little time afterwards, as if new Midianites had been begotten from the ashes of their sires. For it was not a very long time that elapsed between this slaughter and the time of Gideon, when they again dared voluntarily to attack the Israelites, and in reliance on their multitude, to rush into the very heart of Canaan; nay, they had already brought all the neighboring nations into subjection. How this could have happened, since the Scriptures do not inform us, it only remains for us to make the conjecture, that many of them, as is often the case in a season of confusion, fled elsewhere, and soon afterwards returned into the land, which was now unoccupied. For the sudden irruption of the Israelites was like a storm which soon passed away; nor was flight a difficult thing for this unsettled and wandering nation. It might also have been the case, that many immigrants from various quarters flowed into the land, when stripped of its inhabitants; or even that the Israelites, having performed their work but slackly, sounded the recall sooner than they ought, and that God afterwards punished their remissness. At any rate, we are taught by this example that the wicked sprout up like foul and noxious weeds, so that, though often cut down, they soon cover the ground again.
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 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.