Numbers 31:28

28 Levy a tribute to the LORD of the men of war who went out to battle: one soul of five hundred, [both] of the persons, and of the oxen, and of the donkeys, and of the flocks:

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 the sum of the prey that was taken, both of man and of animal, you, and El`azar the Kohen, and the heads of the fathers' [houses] of the congregation;

27 and divide the prey into two parts: between the men skilled in war, who went out to battle, and all the congregation.

28 Levy a tribute to the LORD of the men of war who went out to battle: one soul of five hundred, [both] of the persons, and of the oxen, and of the donkeys, and of the flocks:

29 take it of their half, and give it to El`azar the Kohen, for the LORD's heave-offering.

30 Of the children of Yisra'el's half, you shall take one drawn out of every fifty, of the persons, of the oxen, of the donkeys, and of the flocks, [even] of all the cattle, and give them to the Levites, who keep the charge of the tent of the LORD.