Numbers 31:25-31

The Distribution of Spoils

31:25 Then the Lord spoke to Moses: 31:26 “You and Eleazar the priest, and all the family leaders of the community, take the sum of the plunder that was captured, both people and animals. 31:27 Divide the plunder into two parts, one for those who took part in the war – who went out to battle – and the other for all the community.

31:28 “You must exact a tribute for the Lord from the fighting men who went out to battle: one life out of five hundred, from the people, the cattle, and from the donkeys and the sheep. 31:29 You are to take it from their half-share and give it to Eleazar the priest for a raised offering to the Lord. 31:30 From the Israelites’ half-share you are to take one portion out of fifty of the people, the cattle, the donkeys, and the sheep – from every kind of animal – and you are to give them to the Levites, who are responsible for the care of the Lord’s tabernacle.”

31:31 So Moses and Eleazar the priest did as the Lord commanded Moses.


tn The idiom here is “take up the head,” meaning take a census, or count the totals.

tn The verb is the Hiphil, “you shall cause to be taken up.” The perfect with vav (ו) continues the sequence of the instructions. This raised offering was to be a tax of one-fifth of one percent for the Lord.