King James Version

What Does Numbers 31:28 Mean?

Numbers 31:28 in the King James Version says “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 perso...” — study this verse from Numbers chapter 31 with commentary, cross-references, and original Hebrew word analysis.

“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:”

Numbers 31:28 · KJV

Context

26

Take the sum of the prey that was taken, both of man and of beast, thou, and Eleazar the priest, and the chief fathers of the congregation: that: Heb. of the captivity

27

And divide the prey into two parts; between them that took the war upon them, who went out to battle, and between all the congregation:

28

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:

29

Take it of their half, and give it unto Eleazar the priest, for an heave offering of the LORD.

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. flocks: or, goats

Read Numbers 31 full chapter

Commentary

KJV Study Commentary
And levy a tribute unto the LORD (וַהֲרֵמֹתָ מֶכֶס לַיהוָה)—From soldiers' half: 1 in 500 (mechkas, tribute/tax) goes to Yahweh through Eleazar (31:29). From the congregation's half: 1 in 50 goes to Levites (31:30). The differential rate reflects soldiers' greater risk and smaller base population.

One soul of five hundred—includes persons, cattle, donkeys, sheep. Everything acknowledges God's provision. This isn't mere taxation but theological recognition: victory comes from Yahweh (31:49—not one soldier lost!), therefore firstfruits belong to Him. Romans 11:36 captures it: 'Of him, and through him, and to him, are all things.'

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Historical & Cultural Context

This tribute becomes precedent for dedicating war spoils to the Tabernacle/Temple (cf. David dedicating Philistine plunder, 1 Chronicles 18:11). The miraculous victory—no casualties among 12,000 soldiers—made the tribute both gratitude offering and recognition of divine intervention.

Reflection Questions

  1. Why does God require tribute from those who already risked their lives in His commanded war?
  2. How does proportional giving (1/500 vs 1/50) reflect both justice and mercy in God's economic laws?

Original Language Analysis

Hebrew · 20 words
וַהֲרֵֽמֹתָ֙1 of 20

“And levy”

H7311

to be high actively, to rise or raise (in various applications, literally or figuratively)

מֶ֜כֶס2 of 20

“a tribute”

H4371

an assessment (as based upon a census)

לַֽיהוָ֗ה3 of 20

“unto the LORD”

H3068

(the) self-existent or eternal; jeho-vah, jewish national name of god

מֵאֵ֞ת4 of 20
H853

properly, self (but generally used to point out more definitely the object of a verb or preposition, even or namely)

אַנְשֵׁ֤י5 of 20
H376

a man as an individual or a male person; often used as an adjunct to a more definite term (and in such cases frequently not expressed in translation)

הַמִּלְחָמָה֙6 of 20

“of war”

H4421

a battle (i.e., the engagement); generally, war (i.e., war-fare)

הַיֹּֽצְאִ֣ים7 of 20

“which went out”

H3318

to go (causatively, bring) out, in a great variety of applications, literally and figuratively, direct and proxim

לַצָּבָ֔א8 of 20

“to battle”

H6635

a mass of persons (or figuratively, things), especially reg. organized for war (an army); by implication, a campaign, literally or figuratively (speci

אֶחָ֣ד9 of 20

“one”

H259

properly, united, i.e., one; or (as an ordinal) first

נֶ֔פֶשׁ10 of 20

“soul”

H5315

properly, a breathing creature, i.e., animal of (abstractly) vitality; used very widely in a literal, accommodated or figurative sense (bodily or ment

מֵֽחֲמֵ֖שׁ11 of 20

“of five”

H2568

five

הַמֵּא֑וֹת12 of 20

“hundred”

H3967

a hundred; also as a multiplicative and a fraction

מִן13 of 20
H4480

properly, a part of; hence (prepositionally), from or out of in many senses

הָֽאָדָם֙14 of 20

“both of the persons”

H120

ruddy i.e., a human being (an individual or the species, mankind, etc.)

וּמִן15 of 20
H4480

properly, a part of; hence (prepositionally), from or out of in many senses

הַבָּקָ֔ר16 of 20

“and of the beeves”

H1241

a beeve or an animal of the ox family of either gender (as used for plowing); collectively, a herd

וּמִן17 of 20
H4480

properly, a part of; hence (prepositionally), from or out of in many senses

הַֽחֲמֹרִ֖ים18 of 20

“and of the asses”

H2543

a male ass (from its dun red)

וּמִן19 of 20
H4480

properly, a part of; hence (prepositionally), from or out of in many senses

הַצֹּֽאן׃20 of 20

“and of the sheep”

H6629

a collective name for a flock (of sheep or goats); also figuratively (of men)

Study Guide

Historical Context

This verse is found in the book of Numbers. Understanding the historical and cultural background helps illuminate its meaning for the original audience and for us today.

Theological Significance

Numbers 31:28 contributes to our understanding of God's character and His relationship with humanity. Consider how this verse connects to the broader themes of Scripture.

Cross-References

Verses related to Numbers 31:28 from Treasury of Scripture Knowledge

Numbers 18:26Numbers 31:47Numbers 31:30Genesis 14:20Joshua 6:241 Chronicles 26:26-27

Test Your Knowledge

Numbers 31 QuizTest your knowledge of this chapterNumbers Book QuizComprehensive quiz for the entire book

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