John Gill Bible Commentary

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. 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. Numbers 31:32 num 31:32 num 31:32 num 31:32And the booty, being the rest of the prey which the men of war had caught,.... The remainder of it, besides what they had eaten in their return from the war, and during their seven days' stay without the camp: from hence to the end of Num 31:47 is only an account of the prey or booty taken, which in general were 675,000 sheep, 72,000 beeves or oxen, 61,000 asses, and 32,000 females who had never known man; the half out of these, which fell to the share of the soldiers, were 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 females, out of which were given as an heave offering to the Lord six hundred and seventy five sheep, seventy two beeves or oxen, sixty one asses, and thirty two women: the half divided unto the children of Israel consisted of 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 women, out of which one in fifty, both of women and cattle, were given to the Levites; what that amounted to is not expressed, but may be easily reckoned.