Numbers 31:26

26 You, Eleazar the priest, and the leaders of the community's households must take an inventory of the valuable property and the captives, both human and animals,

Numbers 31:26 Meaning and Commentary

Numbers 31:26

Take the sum of the prey that was taken, both of man and
beast
The number of the females that were taken captive and spared, and of the cattle, the sheep, oxen, and asses:

thou, and Eleazar the priest, and the chief fathers of the
congregation;
who were all men of authority and character, and fit to be employed in such service, and of whose capacity and fidelity there could be no doubt.

Numbers 31:26 In-Context

24 You must wash your clothes on the seventh day and you will be clean. Afterward you may enter the camp."

25 The LORD said to Moses:

26 You, Eleazar the priest, and the leaders of the community's households must take an inventory of the valuable property and the captives, both human and animals,

27 and divide the valuable property between the warriors who went into battle and the entire community.

28 You will offer as tribute to the LORD from each warrior who went into battle one living being in five hundred, whether human, oxen, donkeys, or flocks.