### Core Meaning & Semantic Range
The Hebrew noun H4373 (מִכְסָה, *mikçâh*) is a feminine form derived from `{{H4371}}` (מֶכֶס, *mekes*), which itself stems from the verbal root `{{H4370}}` (מָכַס, *makas*), meaning "to number," "to count," or "to levy a tax." At its core, mikçâh signifies an "enumeration" or "counting," referring to the result of an assessment. By implication, especially in contexts where items are counted for purposes of taxation, distribution, or ritual, it extends to denote "valuation" or "worth." Thus, its semantic range encompasses the precise number determined through a count, and the implied value assigned through that process.
### Biblical Occurrences & Contextual Analysis
The term H4373 appears in two distinct biblical contexts, both highlighting its meaning of precise enumeration and valuation:
1. **Exodus 12:4**: "And if the household be too little for the lamb, let him and his neighbor next unto his house take it according to the number of the souls; every man according to his eating shall make your count for the lamb." Here, mikçâh (translated as "count") refers to the precise enumeration of individuals required to consume a Passover lamb. This is not merely a practical calculation but a meticulous assessment for a sacred and covenantal meal, ensuring that the lamb is fully consumed according to divine instruction. It underscores the importance of exactness in ritual observance.
2. **Numbers 31:43-46**: This passage details the division of spoils taken from the Midianites. mikçâh is used repeatedly to specify the "number" of various categories of plunder:
* [[Numbers 31:43]]: "Even the sheep, six hundred threescore and fifteen thousand, and seven hundred and fifty." (referring to the number of sheep)
* [[Numbers 31:44]]: "And of oxen, threescore and twelve thousand." (referring to the number of oxen)
* [[Numbers 31:45]]: "And of asses, threescore and one thousand." (referring to the number of asses)
* [[Numbers 31:46]]: "And of human beings, sixteen thousand." (referring to the number of persons)
In these instances, mikçâh consistently denotes the total count of items or persons, which were subsequently subject to a levy (`{{H4371}}`) for the Lord and for the Levites. This usage reinforces the primary meaning of "enumeration" and highlights how such counts were foundational for administrative and religious taxation or distribution.
### Related Words & Concepts
The semantic field of H4373 is enriched by its relationship to several key terms:
* **`{{H4371}}` (מֶכֶס, *mekes*)**: This is the masculine noun from which mikçâh is derived. It refers specifically to the "tax," "tribute," or "toll" levied, particularly on spoils of war or a census. While mikçâh is the "count" or "valuation," mekes is the "levy" itself, demonstrating a direct connection between the act of counting and the resulting obligation.
* **`{{H4370}}` (מָכַס, *makas*)**: The verbal root, meaning "to number," "to count," or "to levy a tax." This verb describes the action that produces the *mikçâh* (the count) and the *mekes* (the tax).
* **`{{H4557}}` (מִסְפָּר, *mispar*)**: A more general Hebrew word for "number" or "count." While mikçâh can be translated as "number," it carries the specific nuance of a count made for an assessment, a valuation, or a specific purpose (like taxation or ritual participation), distinguishing it from a mere numerical quantity.
* **`{{H6486}}` (פְּקֻדָּה, *pequddah*)**: This noun refers to a "visitation," "muster," "census," or "oversight." It shares a conceptual link with mikçâh in that both involve a counting or assessment of people or resources, often for administrative, military, or divine purposes.
### Theological Significance
The theological significance of H4373 lies in its consistent appearance in contexts demanding divine precision and human accountability:
* **Divine Precision and Order**: The use of mikçâh in the Passover instructions ([[Exodus 12:4]]) reveals God's meticulousness. The exact "count" of individuals for the lamb is not arbitrary but essential for proper covenantal observance. This reflects a divine demand for order, accuracy, and intentionality in worship and obedience.
* **Stewardship and Accountability**: In the context of war spoils ([[Numbers 31:43-46]]), the detailed enumeration signifies the principle of accountability for resources. The precise "number" of animals and people taken as plunder underscores that all possessions, even those acquired through conflict, are under divine purview. The subsequent levy (mekes) taken from these counts further emphasizes that God's people are stewards, obligated to acknowledge divine ownership and contribute a portion back to the Lord and His service.
* **Holiness and Consecration**: Even secular spoils of war become subject to sacred counting and distribution, indicating that all aspects of life, including wealth and resources, are to be brought under God's authority and used in accordance with His will. The act of counting for the Lord's portion elevates the mundane to the sacred.
### Summary
H4373 (מִכְסָה, *mikçâh*) is a Hebrew noun primarily denoting an "enumeration" or "number," extending by implication to "valuation" or "worth." Derived from the root for counting and taxation, it appears in biblical texts to emphasize precise assessment. Its use in [[Exodus 12:4]] for the Passover lamb highlights divine meticulousness in ritual, while its occurrences in [[Numbers 31:43-46]] for war spoils underscore principles of stewardship and accountability. Theologically, mikçâh points to God's demand for order, human responsibility in managing resources, and the consecration of all things to His purposes. It is intrinsically linked to `{{H4371}}` (the tax itself) and `{{H4370}}` (the act of counting), forming a vital part of the biblical vocabulary concerning divine economy and human obligation.
TRV