Bamidbar 31:28

28 And levy a mekhes (tribute) unto Hashem of the anshei hamilchamah which went out to battle: one nefesh from five hundred, both of adam, and of bakar, and of chamorim, and of tzon;

Bamidbar 31:28 Meaning and Commentary

Numbers 31:28

And levy a tribute unto the Lord of the men of war, which went
out to battle
That is, out of the part of the prey which was divided to them:

one soul of five hundred,
both "of the persons"; or one woman of five hundred, as the Targum of Jonathan:

and of the beeves, and of the asses, and of the sheep;
that is, one out of five hundred, of each of them also.

Bamidbar 31:28 In-Context

26 Take inventory of the spoil that was taken, both of adam and of behemah, thou, and Eleazar HaKohen, and the Rashei Avot HaEdah:

27 And divide the spoil into two parts: between them that took the milchamah upon them, who went out to battle, and kol HaEdah;

28 And levy a mekhes (tribute) unto Hashem of the anshei hamilchamah which went out to battle: one nefesh from five hundred, both of adam, and of bakar, and of chamorim, and of tzon;

29 Take it of their half, and give it unto Eleazar HaKohen, for a terumat Hashem.

30 And of the Bnei Yisroel’s half, thou shalt take one portion of fifty, of adam, of bakar, of chamorim, and of tzon, of all behemah, and give them unto the Levi’im, who are shomrei mishmeret Mishkan Hashem (who are guardians of the Mishkan Hashem).