Numbers 31:28

KJV

And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, [both] of the persons, and of the beeves, and of the asses, and of the sheep:

KJV (with Strong's)

And levy {H7311} a tribute {H4371} unto the LORD {H3068} of the men {H582} of war {H4421} which went out {H3318} to battle {H6635}: one {H259} soul {H5315} of five {H2568} hundred {H3967}, both of the persons {H120}, and of the beeves {H1241}, and of the asses {H2543}, and of the sheep {H6629}:

Complete Jewish Bible

From the portion of the soldiers who went out to battle, levy a tax for ADONAI consisting of one-five-hundredth of the persons, cattle, donkeys and sheep;

Berean Standard Bible

Set aside a tribute for the LORD from what belongs to the soldiers who went into battle: one out of every five hundred, whether persons, cattle, donkeys, or sheep.

American Standard Version

And levy a tribute unto Jehovah of the men of war that went out to battle: one soul of five hundred, both of the persons, and of the oxen, and of the asses, and of the flocks:

Commentary

### SUMMARY
Numbers 31:28 details a divine command to Moses following Israel's decisive victory over the Midianites. From the vast spoils of war, a specific "tribute" was to be levied from the warriors' share and consecrated to the LORD. This portion, set at "one soul of five hundred" from both human captives and various livestock, served as a tangible acknowledgment of God's sovereignty over the victory and the resulting abundance, ensuring that a sacred portion was dedicated to Him.

### CONTEXT
* **Literary Context:** Numbers 31:28 is an integral part of the detailed instructions for handling the immense spoil taken from the Midianites. The preceding verses (Numbers 31:1-24) describe the war itself, its divine mandate, and the initial taking of plunder, including captives, livestock, and goods. Moses then gives specific commands regarding purification of the spoil (Numbers 31:21-24) and its division (Numbers 31:25-27), with [Numbers 31:27](/numbers/31-27 "Numbers 31:27 - Division of Spoil") explicitly stating that the spoil was to be divided equally between the warriors and the rest of the congregation. Verse 28 then specifies the "tribute" to be taken from the warriors' half, with the subsequent verses ([Numbers 31:29-30](/numbers/31-29 "Numbers 31:29-30 - Destination of the Tribute")) clarifying that this tribute was for Eleazar the priest and the Levites, respectively, ensuring provision for those dedicated to God's service.
* **Historical & Cultural Context:** The war against Midian, described in [Numbers 31](/numbers/31 "Numbers 31 - The War Against Midian"), was not merely a territorial conflict but a punitive expedition commanded by God in response to Midian's role in enticing Israel into idolatry and sexual immorality at Baal-peor, as detailed in [Numbers 25:1-9](/numbers/25-1 "Numbers 25:1-9 - The Sin at Baal-Peor"). In the ancient Near East, war spoils were common, often becoming the personal property of the conquering king or distributed among the soldiers. However, Israel's practice, under the Mosaic Law, often involved the consecration of certain spoils to God, either through destruction (herem) or by dedicating a portion for the tabernacle or priesthood. This act of levying a tribute from the spoil reflects a unique theological understanding where even the fruits of war were subject to divine ownership and a mechanism for supporting the religious apparatus.
* **Key Themes:** This verse powerfully contributes to several key themes within the book of Numbers and the Pentateuch. Firstly, it underscores **Divine Sovereignty and Provision**, emphasizing that all victories and material gains ultimately come from God and are to be acknowledged through dedicated offerings. Secondly, it highlights the theme of **Holiness and Consecration**, demonstrating that even the spoils of a divinely commanded war must be ritually purified and a portion set apart as holy to the Lord, maintaining Israel's distinctiveness as a holy nation. Thirdly, it reinforces the principle of **Support for the Priesthood and Levites**, as the tribute directly provides for those who serve in the tabernacle, who had no tribal land inheritance ([Numbers 18:20-24](/numbers/18-20 "Numbers 18:20-24 - Provision for Priests and Levites")). This system ensured that the spiritual leaders were sustained by the community, enabling them to focus on their sacred duties.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Tribute (Hebrew, _mekes'_):** This term refers to a fixed portion, tax, or toll that is exacted. In this specific context, it is a sacred contribution or levy designated "unto the LORD." It signifies a mandatory, divinely ordained portion, not a voluntary offering, underscoring God's claim over all things, even the spoils of war. The term implies a precise calculation and systematic collection, reflecting the meticulous nature of God's commands regarding His due.
* **Soul (Hebrew, _nephesh'_):** While often translated as "soul" in a spiritual sense, in this context, _nephesh_ refers to a living being or person. Here, it specifically denotes human captives taken as part of the war spoil. Its inclusion alongside livestock (beeves, asses, sheep) highlights the comprehensive nature of the plunder and the meticulous detail with which God commanded its division and the setting apart of His portion, even from human lives.

#### Verse Breakdown
* **"And levy a tribute unto the LORD":** This opening phrase establishes the divine command and the recipient of the designated portion. The verb "levy" (from the root associated with _mekes_) indicates a mandatory imposition, not a voluntary gift. The phrase "unto the LORD" clarifies the sacred purpose of this imposition, distinguishing it from a secular tax. It signifies that this portion is set apart for God's direct use or for those who serve Him.
* **"of the men of war which went out to battle":** This specifies the source of the tribute. It was to be taken from the share of the spoil that belonged to the warriors who actively participated in the battle. This highlights their direct involvement in the victory and their responsibility to acknowledge God's hand in their success. It also implies that the congregation's share (mentioned in [Numbers 31:27](/numbers/31-27 "Numbers 31:27 - Division of Spoil")) had a different, though related, tribute structure ([Numbers 31:30](/numbers/31-30 "Numbers 31:30 - Levites' Portion")).
* **"one soul of five hundred":** This provides the precise ratio for the tribute from the human captives. For every 500 "souls" (persons), one was to be set aside for the LORD. This extremely small ratio (0.2%) emphasizes that while God claims a portion, it is a symbolic rather than an economically burdensome amount, designed to acknowledge His ownership without depleting the warriors' rightful share.
* **"[both] of the persons, and of the beeves, and of the asses, and of the sheep":** This clause details the categories of spoil from which the "one of five hundred" tribute was to be taken. It explicitly includes human captives ("persons") alongside various types of livestock. This comprehensive list demonstrates that God's claim extends over all forms of material gain from the victory, from the most valuable human life to the most common animal, reinforcing the principle of His all-encompassing sovereignty.

#### Literary Devices
The verse employs several literary devices to convey its message. **Enumeration** is prominent, with the detailed listing of "persons, and of the beeves, and of the asses, and of the sheep," which emphasizes the comprehensive nature of the spoil and the meticulousness of God's command regarding its division. **Symbolism** is also at play, as the "tribute" itself symbolizes God's ultimate ownership and the Israelites' acknowledgment of His sovereignty over their victory and all material possessions. The act of setting aside a portion, however small, is a powerful symbolic gesture of consecration. Furthermore, the use of "soul" as a **Metonymy** for "person" or "captive" highlights the value and identity of the individuals, even within the context of war spoils.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Numbers 31:28 encapsulates profound theological truths about divine ownership, human stewardship, and the support of sacred ministry. It teaches that even in the midst of war and material gain, God's ultimate sovereignty is to be acknowledged. The tribute, though small in proportion, served as a powerful declaration that the victory was His, and the spoils were His to command. This principle extends beyond war, applying to all aspects of life: every blessing, every success, and every resource is ultimately a gift from God, and a portion is to be returned to Him in gratitude and worship. This dedication of resources, particularly for the support of the priesthood, underscores the biblical model of providing for those who dedicate their lives to spiritual service, ensuring that the work of the Lord can continue unhindered.

* [Numbers 31:27](/numbers/31-27 "Numbers 31:27 - Division of Spoil")
* [Numbers 31:29](/numbers/31-29 "Numbers 31:29 - Tribute for Eleazar the Priest")
* [Malachi 3:10](/malachi/3-10 "Malachi 3:10 - Bringing the Whole Tithe")

### REFLECTION AND APPLICATION
Numbers 31:28, though rooted in an ancient military context, offers enduring principles for believers today. It calls us to cultivate a profound sense of gratitude and recognition that all we possess and all our successes are ultimately gifts from God. Just as the warriors were to acknowledge God's hand in their victory by setting aside a portion of their spoil, so too are we called to acknowledge His provision in our lives, whether through our income, talents, or time. This prompts us to consider how we steward the resources entrusted to us, recognizing that we are not ultimate owners but faithful managers. Furthermore, the verse highlights the timeless importance of supporting those who minister spiritually. Just as the ancient tribute provided for the priests, our contributions to the church and to those who serve in ministry enable the ongoing proclamation of the Gospel and the spiritual nourishment of the community. It challenges us to live with open hands, ready to give back to the One who has given us everything, fostering a spirit of generosity that reflects God's own character.

#### Questions for Reflection
* **In what areas of your life do you most need to acknowledge God's ultimate ownership and provision?**
* **How does the concept of "tribute" or setting aside a portion for the Lord challenge your understanding of personal possessions and financial stewardship?**
* **What practical steps can you take to more faithfully support those who serve in spiritual ministry today?**
* **How does a spirit of gratitude for God's blessings influence your willingness to give back to Him?**

### FAQ
**Why did God command this specific war against Midian?**

Answer: The war against Midian was not a territorial conquest but a divinely commanded punitive expedition. Its primary cause was Midian's role in enticing Israel to idolatry and sexual immorality at Baal-peor, as detailed in [Numbers 25:1-9](/numbers/25-1 "Numbers 25:1-9 - The Sin at Baal-Peor"). This incident led to a plague that killed 24,000 Israelites, and God commanded Moses to take vengeance on Midian for their treachery, which had caused Israel to stumble.

**Who received this "tribute" from the warriors' share?**

Answer: According to [Numbers 31:29](/numbers/31-29 "Numbers 31:29 - Tribute for Eleazar the Priest"), the "tribute unto the LORD" from the warriors' share was given directly to Eleazar the priest. This specific portion was designated for the high priest, symbolizing the dedication of the first and best to God through His representative. A separate, larger portion from the congregation's share was given to the Levites, as described in [Numbers 31:30](/numbers/31-30 "Numbers 31:30 - Levites' Portion").

**What was the theological purpose of taking a "tribute" from war spoil?**

Answer: The tribute served multiple theological purposes. Firstly, it was a tangible act of acknowledging God's ultimate sovereignty and ownership over the victory and all the spoils. It declared that the success in battle was not by Israel's might but by divine intervention. Secondly, it was a means of consecrating a portion of the spoil, making it holy to the Lord and reinforcing the principle that all things ultimately belong to Him. Thirdly, it provided for the material support of the priesthood and Levites, who were dedicated to God's service and had no tribal land inheritance, thus enabling them to fulfill their sacred duties on behalf of the nation.

### CHRIST-CENTERED FULFILLMENT
Numbers 31:28, with its emphasis on a tribute levied for the Lord from the spoils of victory, finds its ultimate and profound fulfillment in Jesus Christ. While the Old Testament tribute involved a portion of material possessions and captives, Christ's victory on the cross represents the ultimate triumph over sin, death, and the powers of darkness ([Colossians 2:15](/colossians/2-15 "Colossians 2:15 - Triumph Over Powers")). In this cosmic victory, humanity, once held captive by sin, becomes the "spoil" of Christ, redeemed not with gold or silver, but with His precious blood ([1 Peter 1:18-19](/1_peter/1-18 "1 Peter 1:18-19 - Redeemed by Christ's Blood")). We, as believers, are then presented as a "tribute" to God, consecrated and set apart through Christ, no longer our own but bought with a price ([1 Corinthians 6:19-20](/1_corinthians/6-19 "1 Corinthians 6:19-20 - Bought with a Price")). Our very lives become a "living sacrifice, holy and acceptable to God" ([Romans 12:1](/romans/12-1 "Romans 12:1 - Living Sacrifice")), a spiritual act of worship that far surpasses any material offering. Furthermore, just as the ancient tribute supported the priesthood, Christ, our great High Priest ([Hebrews 4:14](/hebrews/4-14 "Hebrews 4:14 - Our Great High Priest")), establishes a New Covenant ministry, and believers are called to support the spread of His Gospel and the work of His church, ensuring that the message of His victory continues to transform lives ([1 Corinthians 9:14](/1_corinthians/9-14 "1 Corinthians 9:14 - Support for Gospel Workers")). Thus, the principle of acknowledging God's sovereignty through dedicated giving is transformed and elevated in Christ, calling us to offer our whole selves in grateful response to His ultimate sacrifice.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Numbers 18:26

Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, [even] a tenth [part] of the tithe.

Numbers 31:47

Even of the children of Israel's half, Moses took one portion of fifty, [both] of man and of beast, and gave them unto the Levites, which kept the charge of the tabernacle of the LORD; as the LORD commanded Moses.

Numbers 31:30

And of the children of Israel's half, thou shalt take one portion of fifty, of the persons, of the beeves, of the asses, and of the flocks, of all manner of beasts, and give them unto the Levites, which keep the charge of the tabernacle of the LORD.

Isaiah 23:18

And her merchandise and her hire shall be holiness to the LORD: it shall not be treasured nor laid up; for her merchandise shall be for them that dwell before the LORD, to eat sufficiently, and for durable clothing.

2 Samuel 8:11

Which also king David did dedicate unto the LORD, with the silver and gold that he had dedicated of all nations which he subdued;

2 Samuel 8:12

Of Syria, and of Moab, and of the children of Ammon, and of the Philistines, and of Amalek, and of the spoil of Hadadezer, son of Rehob, king of Zobah.

1 Chronicles 26:26

Which Shelomith and his brethren [were] over all the treasures of the dedicated things, which David the king, and the chief fathers, the captains over thousands and hundreds, and the captains of the host, had dedicated.