Numbers 31:28

28 And thou shalt separate a part to the Lord, of them that have fought, and were in battle, one soul of five hundred, as well of men, as of oxen, and of asses, and of sheep. (And thou shalt take a tribute, or a tax, for the Lord, from those who fought, and were in the battle, one soul out of five hundred, of people, and of oxen, and of donkeys, and of sheep.)

Numbers 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.

Numbers 31:28 In-Context

26 Take ye the sum, or the number, of those things that be taken, from man till to beast, thou, and Eleazar, [the] priest, and all the princes of the common people.

27 And thou shalt part evenly the prey betwixt them that fought and went out to battle, and betwixt all the other multitude. (And thou shalt evenly divide the spoils between those who went out to the battle and fought, and all the other multitude.)

28 And thou shalt separate a part to the Lord, of them that have fought, and were in battle, one soul of five hundred, as well of men, as of oxen, and of asses, and of sheep. (And thou shalt take a tribute, or a tax, for the Lord, from those who fought, and were in the battle, one soul out of five hundred, of people, and of oxen, and of donkeys, and of sheep.)

29 And thou shalt give that part to Eleazar, the priest, for those be the first fruits of the Lord. (And thou shalt give that portion to Eleazar, the priest, for they be the first fruits, or a special contribution, for the Lord.)

30 Also of the half part of the sons of Israel, thou shalt take the fiftieth head of men, and of oxen, and of asses, and of sheep, and of all living beasts; and thou shalt give those to the deacons, that (stand) watch in the keepings of the tabernacle of the Lord. (And from the half portion given to the Israelites, thou shalt take the fiftieth head of people, and of oxen, and of donkeys, and of sheep, yea, of all the living beasts; and thou shalt give them to the Levites, who keep charge of the Tabernacle of the Lord.)