Numbers 31:28

28 "Then tax the booty that goes to the soldiers at the rate of one life out of five hundred, whether humans, cattle, donkeys, or 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 "I want you and Eleazar the priest and the family leaders in the community to count the captives, people and animals.

27 Split the plunder between the soldiers who fought the battle and the rest of the congregation.

28 "Then tax the booty that goes to the soldiers at the rate of one life out of five hundred, whether humans, cattle, donkeys, or sheep.

29 It's a God-tax taken from their half-share to be turned over to Eleazar the priest on behalf of God.

30 Tax the congregation's half-share at the rate of one life out of fifty, whether persons, cattle, donkeys, sheep, goats, or other animals. Give this to the Levites who are in charge of the care of God's Dwelling."