King James Version
What Does Numbers 31:28 Mean?
“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
Commentary
KJV Study CommentaryAnd 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.'
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.'
KJV Study — Public Domain
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
- Why does God require tribute from those who already risked their lives in His commanded war?
- How does proportional giving (1/500 vs 1/50) reflect both justice and mercy in God's economic laws?
Original Language Analysis
Hebrew · 20 wordsוַהֲרֵֽמֹתָ֙1 of 20
“And levy”
H7311to be high actively, to rise or raise (in various applications, literally or figuratively)
לַֽיהוָ֗ה3 of 20
“unto the LORD”
H3068(the) self-existent or eternal; jeho-vah, jewish national name of god
מֵאֵ֞ת4 of 20
H853properly, self (but generally used to point out more definitely the object of a verb or preposition, even or namely)
אַנְשֵׁ֤י5 of 20
H376a 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)
הַיֹּֽצְאִ֣ים7 of 20
“which went out”
H3318to go (causatively, bring) out, in a great variety of applications, literally and figuratively, direct and proxim
לַצָּבָ֔א8 of 20
“to battle”
H6635a mass of persons (or figuratively, things), especially reg. organized for war (an army); by implication, a campaign, literally or figuratively (speci
נֶ֔פֶשׁ10 of 20
“soul”
H5315properly, a breathing creature, i.e., animal of (abstractly) vitality; used very widely in a literal, accommodated or figurative sense (bodily or ment
הָֽאָדָם֙14 of 20
“both of the persons”
H120ruddy i.e., a human being (an individual or the species, mankind, etc.)
הַבָּקָ֔ר16 of 20
“and of the beeves”
H1241a beeve or an animal of the ox family of either gender (as used for plowing); collectively, a herd
הַצֹּֽאן׃20 of 20
“and of the sheep”
H6629a 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