Numbers 31:38 — Word Study
WLCוְהַ֨בָּקָ֔ר שִׁשָּׁ֥ה וּשְׁלֹשִׁ֖ים אָ֑לֶף וּמִכְסָ֥ם לַיהוָ֖ה שְׁנַ֥יִם וְשִׁבְעִֽים׃
BSA36,000 {}shêsh cattlebâqâr [oxen, domesticated animals] including a tributemekeç [tax, offering] to the LORDYᵉhôvâh [Yehovah, the supreme God] of 72shᵉnayim [seventy-two, two and seventy]
| Greek | English | Parsing |
|---|---|---|
| וְהַ֨בָּקָ֔ר | and the cattle | Conjunction, particle, noun common both singular absolute |
| שִׁשָּׁ֥ה | [were] six | Adj |
| וּשְׁלֹשִׁ֖ים | and thirty | Conjunction |
| אָ֑לֶף | thousand | |
| וּמִכְסָ֥ם | and tax their | Conjunction, noun common masculine singular construct, suffix |
| לַיהוָ֖ה | for Yahweh | Preposition, noun proper |
| שְׁנַ֥יִם | [was] two | Adj |
| וְשִׁבְעִֽים׃ | and seventy | Conjunction |
Every word in the verse. Click a row to open it in the panel on the left.
| BSB | 36,000 cattle, including a tribute to the LORD of 72, |
| KJV | And the beeves were thirty and six thousand; of which the LORD’s tribute was threescore and twelve. |
| ASV | And the oxen were thirty and six thousand; of which Jehovah’s tribute was threescore and twelve. |
| YLT | and the herd [is] six and thirty thousand, and their tribute to Jehovah [is] two and seventy; |
| WEB | The cattle were thirty-six thousand, of which Yahweh’s tribute was seventy-two. |
| BBE | The number of oxen was thirty-six thousand, of which the Lord's part was seventy-two; |
Where they part company is מִכְסָם — see How Translations Differ.
One main clause with two subordinate phrases providing additional details about the cattle and the tribute.

2 commentators on this verse
Jamieson, Cambridge & more — read them ›
clause
The sentence as the grammar sees it Open the tree ›
Every word here is used elsewhere in the Old Testament.
Bars are logarithmic — אֵת, the commonest word in the Hebrew Bible, stands about 11,000 times, so a linear scale would leave everything else invisible. Click a row to open that word.
Deep Study — Numbers 31:38
Sections marked generated are written from the data on this page rather than by a named author. Everything else — the lexicon entries, the cross references, the manuscript readings, the counts — is quoted from its source unchanged.
Context — The Enumeration of Spoilsgenerated
Numbers 31:38 is part of a larger account detailing the spoils taken after a battle. The Israelites are commanded to count their possessions and dedicate a portion to the LORD, emphasizing the importance of acknowledging God's provision and authority in their victories. This act of tribute is a common theme throughout the Old Testament, where offerings are made to honor God after significant events.
Cross References
The Key Word — מִכְסָם, miḵsāmgenerated
The word מִכְסָם (miḵsām) refers to a tax or tribute, indicating a payment made to a ruler or deity. It is derived from a root meaning to enumerate, suggesting a calculated or assessed contribution. In this context, it highlights the Israelites' obligation to recognize and honor the LORD's role in their success.
This noun is in the construct state, indicating a relationship with the following noun, לַיהוָ֖ה (la.Yah.weh), which means 'for Yahweh'. The phrase together emphasizes that this tribute is specifically designated for God, reinforcing the notion of divine authority over the spoils.
How Translations Differ — measured against the Berean Standard Biblegenerated
This study reads the verse in the Berean Standard Bible, so the BSB is the wording every comparison below is made against.
Sentence Structuregenerated
The main clause is governed by a noun phrase: וְהַ֨בָּקָ֔ר (ve.Ha.ba.Kar), and the cattle. This is followed by a numeral phrase indicating the quantity: שִׁשָּׁ֥ה וּשְׁלֹשִׁ֖ים אָ֑לֶף (shi.Shah u.she.lo.Shim 'A.lef), 36,000.
The structure includes a prepositional phrase that specifies the tribute: וּמִכְסָ֥ם לַיהוָ֖ה (u.mikh.Sam la.Yah.weh), and tax for Yahweh, followed by the numeral phrase שְׁנַ֥יִם וְשִׁבְעִֽים (she.Na.yim ve.shiv.'Im), 72.
Septuagint Backgroundgenerated
The Septuagint translates מִכְסָם as τέλος (telos), which means 'tax' or 'tribute'. This choice aligns closely with the Hebrew meaning and emphasizes the formal obligation to make a payment.
The term βόες (boes) is used for בָּקָר (baqar), indicating cattle, which is consistent with the Hebrew context of livestock being counted.
In plain words — the whole versegenerated
Numbers 31:38 lists the spoils taken after a battle, specifically noting 36,000 cattle and a tribute to the LORD of 72. This tribute is a recognition of God's sovereignty and a common practice in Israelite culture.
Frequently Asked Questionsgenerated
The tribute represents an acknowledgment of God's provision and authority over the Israelites' victories.
The number 36,000 indicates a substantial amount of livestock, reflecting the wealth and resources gained from the battle.
Counting the spoils emphasizes the need for accountability and recognition of God's blessings in the aftermath of conflict.
This verse connects to the broader theme of offerings made to God, as seen in various contexts throughout the Old Testament.
Reflection Questionsgenerated
- How can I recognize and acknowledge God's provision in my own life?
- What does it mean to me to offer a tribute or gift to God?
- In what ways can I show gratitude for the blessings I have received?
- How does understanding the significance of offerings enhance my relationship with God?
Commentators on this verse — 2 expositors, verse by verse
Each of these wrote on Numbers 31:38 itself, not merely on the chapter around it.
Robert Jamieson1802–1880Jamieson, Fausset, and Brown's CommentaryAnd the half, which was the portion of them that went out to war, was in number three hundred thousand and seven and thirty thousand and five hundred sheep: No JFB commentary on these verses.
Read Robert Jamieson on Numbers 31 →
CambridgeThe Cambridge Bible for Schools and Colleges25–54. The apportionment of the spoil. Those who fought and those who remained behind were to receive equal shares. This was an ancient custom, which was traced to the action of David (1 Samuel 30:24 f.). But before the appropriation by individuals, a religious tax was to be paid. The fighters were to pay from their share 1/500th to the priests, and the others 1/50th to the Levites. Such a tax is not mentioned elsewhere in the O.T., but perhaps, like the foregoing regulation, it had an ancient custom behind it. Mohammed, whose religion was ultimately based on the O.T., enjoined a similar tax of 1/5th (Koran viii. 42, cited by Gray).
Read Cambridge on Numbers 31 →The verse in English, compared — 17 translations, and where they part company
Every translation on this page is a decision someone had to make and commit to. Read down a column and you see one translator's judgement; read across a row and you see the range the Greek actually allows. The BSB is the wording the rest of this page is measured against, so it is listed first.
Modern formal
36,000 cattle, including a tribute to the LORD of 72,
The cattle were thirty-six thousand, of which Yahweh’s tribute was seventy-two.
36,000 cattle, including a tribute to the LORD of 72,
The cattle numbered 36,000; the Lord’s tribute was 72.
Tyndale line
And the beeves were thirty and six thousand; of which the LORD’s tribute was threescore and twelve.
And the oxen were thirty and six thousand; of which Jehovah’s tribute was threescore and twelve.
And the beeves were thirty and six thousand; of which the LORD’S tribute was threescore and twelve.
And the beeves were thirty and six thousand; of which the LORD'S tribute was seventy two.
And the beeues were six and thirty thousad, whereof the Lordes tribute was seuentie and two.
Strictly literal
and the oxen were thirty-six thousand, and the tribute thereof for Jehovah, seventy-two;
and the herd [is] six and thirty thousand, and their tribute to Jehovah [is] two and seventy;
and the herd [is] thirty-six thousand, and their tribute to YHWH [is] seventy-two;
And the beef-cattle were thirty and six thousand; and the tribute thereof unto the Lord was seventy and two.
The oxen were thirty-six thousand which Yahweh's tax was seventy-two.
From the Latin
And out of the thirty-six thousand oxen, seventy-two oxen:
Simplified
36,000 cattle, with a Lord's contribution of 72,
The number of oxen was thirty-six thousand, of which the Lord's part was seventy-two;
Counted from the translations carried on this site, not from a survey of every English Bible. A rendering shared by many versions is usually inherited rather than independently arrived at — the Tyndale line in particular runs through most of them.
The sentence as the grammar sees it — from the MACULA Hebrew treebank
This is not our own analysis: it is the scholarly syntax tree for the verse, showing how the clause actually holds together.
Boxes are the grammarian's groupings — clause, noun phrase, prepositional phrase.
The four witnesses to this verse — Masoretic, Septuagint, Samaritan, Qumran
The Masoretic Text is confirmed by the Samaritan Pentateuch, which agrees word for word, indicating a consistent transmission of this verse. The Septuagint matches the Hebrew closely in meaning, though the word order differs. The Dead Sea Scrolls provide partial support, with some words restored by an editor.
וְהַ֨בָּקָ֔ר שִׁשָּׁ֥ה וּשְׁלֹשִׁ֖ים אָ֑לֶף וּמִכְסָ֥ם לַיהוָ֖ה שְׁנַ֥יִם וְשִׁבְעִֽים׃
8 of the 8 words are matched. This is the word-by-word correspondence, not the Septuagint's own sentence — its word order and its articles are its own.
ובקר שׁשׁה ושׁלשׁים אלף ומכסם ליהוה שׁנים ושׁבעים
Agrees with the Masoretic Text here, word for word.
[ובקר] ששה [ושלושים] [אלף]
4 words of the verse are on this fragment — 1 partly restored, 3 supplied entire by an editor.
Four traditions, not one. “On the leather” means the letters physically survive on the scroll, as against letters an editor has supplied to fill a hole in it — a restoration is a scholar’s reading, not a reading of the manuscript. Words in [square brackets] are supplied; the notes count them apart from what survives.
The map of this verse — what each word keeps company with
This is a map of two things, both counted rather than judged. Company kept: which words stand within three words of each of these, anywhere in the Hebrew Bible — the thicker the line, the more often the pair meet compared with chance. Built from: the words a word is made out of, taken from its own Strong’s entry. It is not a map of meaning: nothing here claims two words mean the same thing. Click any circle to see the numbers behind it.
Lexicons — every word in Numbers 31:38
One dossier per word, with every reference work grouped by kind — Hebrew lexicons, morphology, Bible dictionaries, topical chains and the English of the translators themselves. The verse sits at the head of each block with the word under study lit, so you never lose your place. The panel above gives the short answer; this is the long one, and it is the part of the page worth indexing.
Every entry below is the lexicographer's own text. On the Hebrew: Brown-Driver-Briggs entire and its gloss set, Strong's Hebrew Dictionary, and Tyndale House's Translators Brief lexicon. Where a cell says a work has no entry, that work genuinely has none for this word.
בָּקַר (baqar) refers to cattle, specifically oxen and herds, and can denote individual animals or a collective group. It is derived from a root meaning related to cattle and encompasses various forms such as beef cattle and oxen used for plowing. The term appears in contexts discussing livestock in the Old Testament.
בָּקַר 182 n.m. cattle, herd, ox
base
H1241 בָּקַר cattle, herd, ox
1241 baqar baw-kawr'
from 1239; beef cattle or an animal of the ox family of
either gender (as used for plowing); collectively, a herd:--
beeve, bull (+ -ock), + calf, + cow, great (cattle), + heifer,
herd, kine, ox.
see HEBREW for 01239
בָּקָר (ba.qar) — cattle.
1) cattle, herd, oxen, ox
1a) cattle (generic pl. but sing. in form-coll)
1b) herd (particular one)
1c) head of cattle (individually)
Conj | Art | N-cs — Conjunction · particle · noun common both singular absoluteHC/Td/Ncbsa
kat'-'-l (behemah, "a dumb beast"; miqneh, "a possession" from qanah, "to acquire" (compare Arabic qana', "to acquire," and Greek kienos, "beast," and plural ktenea, "flocks," from ktaomai, "to acquire," flocks being both with the Homeric peoples and with the patriarchs an important form of property; compare English "fee"); tso'n "small cattle," "sheep" or goats (compare Arabic da'n, "sheep"); seh, a single sheep or goat (compare Arabic shah); mela'khah, "property," from la'akh, "to minister" (compare Arabic malakah and mulk, "property," from malak, "to possess"); meri' "fatling" (1Ki 19); thremma (Joh 4:12), "cattle," i.e. "that which is nourished," from trepho, "to nourish"; baqar, "kine," "oxen" (compare Arabic baqar, "cattle"); shor, tor (Da 4:25), tauros (
Cattle
Abounded in the Holy Land. To the rearing and management of them the inhabitants chiefly devoted themselves (Deut. 8:13; 12:21; 1 Sam. 11:5; 12:3; Ps. 144:14; Jer. 3:24). They may be classified as,
(1.) Neat cattle. Many hundreds of these were yearly consumed in sacrifices or used for food. The finest herds were found in Bashan, beyond Jordan (Num. 32:4). Large herds also pastured on the wide fertile plains of Sharon. They were yoked to the plough (1 Kings 19:19), and were employed for carrying burdens (1 Chr.…
[BULL, BULLOCK].
The Hebrew word שֵׁשׁ, transliterated as shesh, means 'six' and can function as both a cardinal and ordinal number, indicating the sixth position. It is a primitive number that signifies an excess beyond five, as noted in the entries. The Aramaic equivalent is שֵׁת (shet).
שֵׁשׁ, שִׁשָּׁה 216 n.m. et f. six
base
H8337 שֵׁשׁ, שִׁשָּׁה six
8337 shesh shaysh
masculine shishshah {shish-shaw'}; a primitive number; six
(as an overplus (see 7797) beyond five or the fingers of the
hand); as ord. sixth:--six((-teen, -teenth)), sixth.
see HEBREW for 07797
שֵׁשׁ (shesh) — six.
1) six
1a) six (cardinal number)
1b) sixth (ordinal number)
1c) in combination with other numbers
Aramaic equivalent: shet (שֵׁת "six" H8353)
Adj — AdjHAcbsa
שְׁלֹשִׁים (*shlowshiym*) means 'thirty' and can also refer to 'thirtieth' as an ordinal number. It is an indeclinable noun and is derived from the root word for 'three.' The entries indicate that it is used in various contexts, but there are no significant disagreements among the lexicons.
שְׁלֹשִׁים (very seldom שְׁלוֹשִׁים, שְׁלֹשִׁם) 174 n.indecl. thirty
bef. n. sg.
as ordin.
base
H7970 שְׁלֹשִׁים (very seldom שְׁלוֹשִׁים, שְׁלֹשִׁם) n. indecl. thirty . bef. n. sg.
. as ordin.
7970 shlowshiym shel-o-sheem'
or shloshiym {shel-o-sheem'}; multiple of 7969; thirty; or
(ordinal) thirtieth:--thirty, thirtieth. Compare 7991.
see HEBREW for 07969
see HEBREW for 07991
שְׁלֹשִׁים (she.lo.shim) — thirty.
thirty, thirtieth
Aramaic equivalent: te.la.tin (תְּלָתִין "thirty" H8533)
HC/Acmpa — ConjunctionHC/Acmpa
אֶ֫לֶף (eleph) means 'thousand' in Hebrew. It can refer to the numeral itself or denote a company or clan, particularly a group of men under one leader. The word is built from the concept of a thousand, and it is associated with the ox's head, which is the first letter of the Hebrew alphabet.
אֶ֫לֶף n.m. thousand
base
H505 אֶ֫לֶף thousand
505 'eleph eh'-lef
prop, the same as 504; hence (the ox's head being the first
letter of the alphabet, and this eventually used as a numeral)
a thousand:--thousand.
see HEBREW for 0504
אֶ֫לֶף (e.leph) — thousand.
: thousand
1) a thousand
1a) as numeral
2) a thousand, company
2a) as a company of men under one leader, troops
אֶ֫לֶף (e.leph) — thousand: clan.
: clan
1) a thousand
1a) as numeral
2) a thousand, company
2a) as a company of men under one leader, troops
HAcbsa — HAcbsa
thou'-zand ('eleph; chilioi).
See NUMBER.
מֶ֫כֶס (mekec) refers to a computation or assessment, often related to tribute or tax. The term likely derives from a root meaning to enumerate. It encompasses the idea of a proportion to be paid, as seen in various contexts in the Old Testament.
מֶ֫כֶס n.m. computation, proportion to be paid, tax
base
H4371 מֶ֫כֶס
4371 mekec meh'-kes
probably from an unused root meaning to enumerate; an
assessment (as based upon a census):--tribute.
מֶ֫כֶס (me.khes) — tribute.
computation, proportion to be paid, tribute, tax
Conj | N-ms | Suff — Conjunction · noun common masculine singular construct · suffixHC/Ncmsc/Sp3mp
יְהֹוָה (ye.ho.vah) is the proper name of the God of Israel, often rendered as Jehovah or the Lord. It signifies the self-existent or eternal nature of God. The name is closely associated with the revelation to Moses in Exodus 3:12-15 and is used in conjunction with other terms to denote sacred places. Some scholars suggest it derives from a root meaning 'to bring into being.'
יהוה c. 6823 i.e. יַהְוֶה n.pr.dei Yahweh, the proper name of the God of Israel—(1. MT יְהֹוָה 6518 (Qr אֲדֹנָי), or יֱהֹוִה 305 (Qr אֱלֹהִים) 2. Many recent scholars explain יַהְוֶה as Hiph. of הוה (= היה) the one bringing into being, life-giver)
יהוה is not used by E in Gn, but is given Ex 3:12-15 as the name of the God who revealed Himself to Moses at Horeb
יהוה is used with אלהים and suffixes, especially in D
the phrase † אֲנִי יהוה is noteworthy
יהוה is also used with several predicates, to form sacred names of holy places of Yahweh
base
H3068 יהוה i.e. יַהְוֶה n. pr. dei Yahweh, the proper name of the God of Israel
3068 Yhovah yeh-ho-vaw'
from 1961; (the) self-Existent or Eternal; Jehovah, Jewish
national name of God:--Jehovah, the Lord. Compare 3050, 3069.
see HEBREW for 01961
see HEBREW for 03050
see HEBREW for 03069
יְהֹוָה (ye.ho.vah) — LORD.
Jehovah = "the existing One"
1) the proper name of the one true God
1a) unpronounced except with the vowel pointings of a.do.na (אֲדֹנָי "Lord" H0136)
יְהֹוָה (ye.ho.vah) — The Lord.
Another name of ye.ru.sha.laim (יְרוּשָׁלִַ֫ם, יְרוּשְׁלֵם "Jerusalem" H3389)
יְהֹוָה (ye.ho.vah) — (Jerusalem of) the Lord.
Combined with ye.ru.sha.laim (יְרוּשָׁלִַ֫ם, יְרוּשְׁלֵם "Jerusalem" H3389)
Prep | N-proper — Preposition · noun properHR/Npt
שְׁנַ֫יִם (shnayim) means 'two' and serves as both a cardinal and ordinal number. It can denote 'both,' 'double,' or 'twice,' and is used in various combinations with other numbers. The word is derived as a dual form of שָׁנָה (shanah), which relates to the concept of pairs.
שְׁנַ֫יִם, שְׁתַּיִם 768 n.m. et f. du. two
base
H8147 שְׁנַ֫יִם, שְׁתַּיִם two
8147 shnayim shen-ah'-yim
dual of 8145; feminine shttayim {shet-tah'-yim}; two; also
(as ordinal) twofold:--both, couple, double, second, twain, +
twelfth, + twelve, + twenty (sixscore) thousand, twice, two.
see HEBREW for 08145
שְׁנַ֫יִם (she.na.yim) — two.
1) two
1a) two (the cardinal number)
1a1) two, both, double, twice
1b) second (the ordinal number)
1c) in combination with other numbers
1d) both (a dual number)
Adj — AdjHAcbda
too.
See NUMBER.
שִׁבְעִים (shib`iym) means 'seventy' in Hebrew. It is derived from a root meaning 'seven' and is used to denote the number seventy, often referenced in contexts involving counting or enumeration.
שִׁבְעִים 91 n.pl. seventy
base
H7657 שִׁבְעִים seventy
7657 shib`iym. shib-eem'
multiple of 7651; seventy:--seventy, threescore and ten
(+ -teen).
see HEBREW for 07651
שִׁבְעִים (shiv.im) — seventy.
seventy
HC/Acmpa — ConjunctionHC/Acmpa
sev'-n-ti (shibh`im; hebdomekonta).
See NUMBER.
→ The senate of the Israilites composed of seventy elders Ex 24:1,9; Nu 11:16,24,25
→ The seventy disciples sent forth by Jesus (though the best Greek mss. have “seventy-two”) Lu 10:1-17
→ The Jews in captivity in Babylon for seventy years Jer 25:11,12; 29:10; Da 9:2; Zec 1:12; 7:5
→ See ISRAEL
→ 70 Weeks in the vision of Daniel Da 9:24
