Numbers 31:38

KJV

And the beeves [were] thirty and six thousand; of which the LORD'S tribute [was] threescore and twelve.

KJV (with Strong's)

And the beeves {H1241} were thirty {H7970} and six {H8337} thousand {H505}; of which the LORD'S {H3068} tribute {H4371} was threescore and twelve {H7657}{H8147}.

Complete Jewish Bible

36,000 cattle, of which ADONAI's tribute was seventy-two;

Berean Standard Bible

36,000 cattle, including a tribute to the LORD of 72,

American Standard Version

And the oxen were thirty and six thousand; of which Jehovah’s tribute was threescore and twelve.

Commentary

### SUMMARY
Numbers 31:38 meticulously records a specific detail from the vast spoils acquired by the Israelites following their divinely commanded punitive war against the Midianites. This verse highlights the immense quantity of cattle seized—thirty-six thousand—and precisely notes the small, sacred portion of seventy-two animals designated as "the LORD'S tribute," underscoring the principle of consecration and divine ownership even amidst the spoils of war.

### CONTEXT
* **Literary Context:** Numbers 31:38 is situated within the concluding section of [Numbers chapter 31](/numbers/31 "Numbers 31 - The War Against Midian"), which details the Israelites' victorious campaign against Midian. This war was a direct divine judgment for Midian's role in seducing Israel into idolatry and immorality at Baal-peor, as recounted in [Numbers 25](/numbers/25 "Numbers 25 - The Baal-Peor Incident"). Following the decisive victory, Moses, Eleazar the priest, and the tribal leaders meticulously oversaw the division of the immense plunder. The spoils were bifurcated: one half for the 12,000 warriors who engaged in combat, and the other half for the entire congregation. From each of these halves, a distinct, specified portion was set aside as a holy offering for the LORD, intended to sustain the priests and Levites in their sacred service at the Tabernacle. This verse, therefore, provides a specific accounting within this larger framework of divinely ordained retribution and meticulous distribution.
* **Historical & Cultural Context:** The war against Midian was not merely a territorial conquest but a holy war, a direct execution of God's judgment against a people who had actively sought to corrupt Israel's covenant fidelity. In ancient Near Eastern warfare, the spoils of war were typically seen as a legitimate outcome of victory, often distributed among the conquering army and leadership. However, in Israel, the concept of *herem* (devotion to destruction) or, in this case, a divinely mandated tribute, elevated the distribution of spoils beyond mere human custom. The meticulous accounting of livestock and other plunder, and the setting aside of a portion for the LORD, reflects the unique covenant relationship between God and Israel. It underscores the understanding that all victory and provision ultimately came from Yahweh, and therefore, a portion was due back to Him as an acknowledgment of His sovereignty and as support for the sacred institutions He established. The "tribute" served to sustain the priestly class, who had no tribal land inheritance, thus ensuring the continuity of worship and the nation's spiritual well-being.
* **Key Themes:** This verse, though a numerical detail, contributes significantly to several overarching themes within Numbers and the Pentateuch. Firstly, it powerfully illustrates **Divine Sovereignty and Provision**. The vast wealth acquired from the Midianites was a direct result of God's command to wage war and His granting of overwhelming victory, as seen in [Numbers 31:2-3](/numbers/31-2 "Numbers 31:2-3 - God's Command for Vengeance"). The tribute acknowledges Him as the ultimate source of all blessings and abundance, emphasizing that all things ultimately belong to Him, a principle echoed in [Psalm 24:1](/psalms/24-1 "Psalm 24:1 - The Earth is the Lord's"). Secondly, it underscores **Consecration and Holiness**. Setting aside even a small portion of the spoils for the LORD, regardless of its size relative to the total, was a symbolic act of consecrating the entire gain, maintaining the nation's covenant relationship with a holy God. This act of giving back a "firstfruits" portion is a recurring theme throughout Israel's laws and practices. Thirdly, it highlights **Support for Ministry**. The "LORD'S tribute" from the warriors' share, as further detailed in [Numbers 31:41](/numbers/31-41 "Numbers 31:41 - The Tribute for Eleazar"), was specifically given to Eleazar the priest. This provision was crucial for sustaining the priesthood and enabling their vital service in the Tabernacle, establishing a foundational principle of supporting those dedicated to spiritual ministry. Finally, the **Order and Meticulousness** of the accounting (36,000 cattle, with 72 specifically for the LORD) reflects the precise nature of divine law and the careful administration required in the Israelite camp to fulfill God's instructions, demonstrating that God cares about even the smallest details of obedience.

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **Beeves (English, _cattle_):** This archaic plural term refers to oxen or cattle, specifically those suitable for food or labor. In the context of ancient Israel, cattle represented significant wealth and a primary source of sustenance and sacrificial offerings. The sheer number, thirty-six thousand, indicates the immense scale of the Midianite defeat and the abundant provision God granted to Israel.
* **Tribute (Hebrew, _mekes_):** This term specifically refers to a tax, toll, or levy, often collected by a king or governing authority. Here, it denotes a portion of the spoils that is set aside as a sacred levy for the LORD, distinct from a general tithe or offering. It signifies a compulsory, divinely mandated portion, acknowledging God's ultimate ownership and sovereignty over the victory and its proceeds.
* **Threescore and twelve (English, _seventy-two_):** This is an older English numerical expression for 72 (three times twenty plus twelve). The precise number emphasizes the exactness of the divine instruction for the sacred levy. This small, specific number (72 out of 36,000, or 1/500th) highlights that the significance of the tribute lay not in its quantity relative to the total, but in the principle of consecration and obedience it represented.

#### Verse Breakdown
* **"And the beeves [were] thirty and six thousand;":** This clause establishes the total number of cattle taken as spoil from the Midianites. The large figure of 36,000 underscores the overwhelming victory granted by God and the immense material wealth acquired by the Israelites. It speaks to the scale of the Midianite herds and the thoroughness of the conquest.
* **"of which the LORD'S tribute [was] threescore and twelve.":** This second clause specifies the exact portion of these cattle that was designated as a sacred levy for Yahweh. The "LORD'S tribute" (מֶכֶס לַיהוָה, *mekes l'YHWH*) indicates a specific, divinely ordained portion set apart for sacred use, distinct from the general division of spoils. The number 72, which is precisely 1/500th of the total, highlights the meticulous nature of God's instructions and the careful obedience required in fulfilling them. This small, yet significant, portion was a tangible acknowledgment of God's ownership over all the spoils and His right to receive a dedicated share.

#### Literary Devices
The verse employs **Precision** and **Numerology** to convey its message. The exact figures of "thirty and six thousand" and "threescore and twelve" are not arbitrary but reflect the meticulousness of divine command and the careful administration of the Israelite camp. This precision emphasizes the divine order underlying the distribution of spoils, contrasting with the chaos of war. Furthermore, the tribute itself functions as a **Symbolism** of divine ownership and consecration. The small, specific portion set aside for the LORD from the vast spoils symbolizes that all wealth and victory ultimately belong to God, and a part of everything acquired must be consecrated back to Him as an act of worship and acknowledgment of His sovereignty. This act of setting apart a portion also serves as a **Metonymy** for the entire process of purification and dedication of the spoils, ensuring that the wealth gained from a pagan nation could be integrated into the holy community of Israel.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Numbers 31:38, though seemingly a mere accounting detail, profoundly reinforces the theological principle of God's ultimate ownership of all things and humanity's role as stewards. The precise setting aside of a "tribute" for the LORD from the spoils of war demonstrates that even in the context of human conflict and material gain, God's sovereignty remains paramount. It teaches that all blessings, victories, and possessions flow from His hand, and therefore, a portion is rightly due back to Him in acknowledgment and worship. This act of consecration ensures that the material abundance does not lead to self-sufficiency or forgetfulness of God, but rather reinforces the covenant relationship through acts of obedience and gratitude. The tribute also served a practical purpose, supporting the priesthood and the Tabernacle service, thereby sustaining the spiritual life of the nation.

* [Leviticus 27:30](/leviticus/27-30 "The Tithe is the Lord's")
* [Proverbs 3:9](/proverbs/3-9 "Proverbs 3:9 - Honor the Lord with your wealth")
* [Malachi 3:10](/malachi/3-10 "Bring the whole tithe into the storehouse")

### REFLECTION AND APPLICATION
Numbers 31:38, despite its ancient context of war spoils and Old Testament law, holds enduring principles for contemporary believers. It challenges us to reflect on our understanding of ownership and stewardship. In a world that often encourages accumulation and self-reliance, this verse reminds us that all our resources—our finances, talents, time, and possessions—are ultimately gifts from God. The act of setting aside a portion for the LORD, whether through tithes, offerings, or dedicated service, is not merely a religious obligation but a profound act of worship that acknowledges His ultimate sovereignty and our dependence on Him. It is a tangible expression of gratitude and trust, demonstrating that we prioritize His kingdom and His work above our own desires. This principle encourages a generous heart, recognizing that when we give back to God, we are not diminishing our own resources but participating in His divine economy, where faithfulness leads to blessing and purpose.

#### Questions for Reflection
* **How does the concept of "the LORD'S tribute" in Numbers 31:38 challenge my modern understanding of personal ownership and material possessions?**
* **In what practical ways can I acknowledge God's ultimate ownership over all aspects of my life, beyond just financial giving?**
* **What does this verse teach me about the importance of supporting those who are dedicated to full-time ministry or advancing God's kingdom today?**
* **How can meticulousness and obedience, as seen in the precise accounting of the tribute, be applied to my spiritual disciplines and acts of worship?**

### FAQ
**Why was the "LORD'S tribute" such a small portion (1/500th of the warriors' share, or 1/50th of the congregation's share)?**

Answer: The seemingly small proportion of the "LORD'S tribute" (72 cattle out of 36,000, which is 1/500th of the total spoils from the warriors' share, and 1/50th of the congregation's share as detailed in [Numbers 31:30](/numbers/31-30 "Numbers 31:30 - The Lord's Share from the Congregation")) underscores a crucial theological point: the significance of the offering was not in its quantity relative to the total, but in the principle it represented. It was a symbolic act of consecration, acknowledging God's ultimate ownership over *all* the spoils and His role in granting the victory. This small, precise portion, divinely commanded, served as a tangible reminder that even immense material gain was ultimately from God and that a part of everything belonged to Him. It was a "firstfruits" principle, sanctifying the whole. Furthermore, this specific tribute was designated for the priests and Levites, directly supporting their service in the Tabernacle, as seen in [Numbers 31:41](/numbers/31-41 "Numbers 31:41 - Eleazar's Portion"). It was a practical provision for those who had no tribal land inheritance, ensuring the continuity of worship and the spiritual well-being of the nation.

### CHRIST-CENTERED FULFILLMENT
Numbers 31:38, with its emphasis on a divinely commanded tribute and the meticulous setting apart of a portion for the LORD, finds its ultimate fulfillment and transformation in Christ. While the Old Testament tribute involved material possessions and animal sacrifices, the New Covenant reveals a deeper, more profound offering: the complete dedication of oneself to God through faith in Jesus Christ. Jesus, as the ultimate Lamb of God, became the perfect and final sacrifice, fulfilling all the requirements of the Old Testament sacrificial system, as highlighted in [Hebrews 10:10](/hebrews/10-10 "Hebrews 10:10 - We have been sanctified through the offering of the body of Jesus Christ once for all"). He is the true "tribute" given by God for humanity, purchasing us with His own blood, as [1 Peter 1:18-19](/1_peter/1-18 "1 Peter 1:18-19 - Redeemed with the precious blood of Christ") proclaims. Consequently, believers are called to offer themselves as living sacrifices, holy and pleasing to God, which is their "spiritual worship" ([Romans 12:1](/romans/12-1 "Romans 12:1 - Living Sacrifices")). The meticulous accounting of the cattle in Numbers 31 foreshadows the divine precision in God's plan of salvation, where every detail, from the Lamb's sacrifice to our redemption, is perfectly orchestrated. Our "tribute" now is not merely a portion of our material wealth, but our entire being, consecrated to Him who bought us at a great price, empowering us to live lives that reflect His glory and advance His kingdom, just as the Old Testament tribute supported the Tabernacle ministry.

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.