And Moses and Eleazar the priest did as the Lord commanded Moses. Took an account of the booty, divided it equally between the soldiers and the congregation of Israel, and levied a part out of each as a tribute for the Lord, which was given to the priests and Levites.

The booty, viz., "the rest of the booty, which the men of war had taken," i.e., all the persons taken prisoners that had not been put to death, and all the cattle taken as booty that had not been consumed during the march home, amounted to 675,000 head of small cattle, 72,000 oxen, 61,000 asses, and 32,000 maidens. Each half, therefore, consisted of 337,500 head of small cattle, 36,000 oxen, 30,500 asses, and 16,000 maidens (Numbers 31:36 and Numbers 31:43-46). Of the one half the priests received 675 head of small cattle, 72 oxen, 61 asses, and 32 maidens for Jehovah; and these Moses handed over to Eleazar, in all probability for the maintenance of the priests, in the same manner as the tithes (Numbers 18:26-28, and Leviticus 27:30-33), so that they might put the cattle into their own flocks (Numbers 35:3), and slay oxen or sheep as they required them, whilst they sold the asses, and made slaves of the gifts; and not in the character of a vow, in which case the clean animals would have had to be sacrificed, and the unclean animals, as well as the human beings, to be redeemed (Leviticus 27:2-13). Of the other half, the Levites received the fiftieth part (Numbers 31:43-47), that is to say, 6750 head of small cattle, 720 oxen, 610 asses, and 320 girls. The וגו מחצית ("the half," etc.), in Numbers 31:42, is resumed in Numbers 31:47, and the enumeration of the component parts of this half in Numbers 31:43-46 is to be regarded as parenthetical.

And Moses and Eleazar the priest did as the LORD commanded Moses.

31:25-47 Whatever we have, God justly claims a part. Out of the people's share God required one in fifty, but out of the soldiers' share only one in five hundred. The less opportunity we have of honouring God with personal services, the more should we give in money or value.