Numbers 31:28

28 And levy for the LORD a tribute from the men of war who went out to battle, one out of five hundred, of the persons and of the oxen and of the asses 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 count of the booty that was taken, both of man and of beast, you and Elea'zar the priest and the heads of the fathers' houses of the congregation;

27 and divide the booty into two parts, between the warriors who went out to battle and all the congregation.

28 And levy for the LORD a tribute from the men of war who went out to battle, one out of five hundred, of the persons and of the oxen and of the asses and of the flocks;

29 take it from their half, and give it to Elea'zar the priest as an offering to the LORD.

30 And from the people of Israel's half you shall take one drawn out of every fifty, of the persons, of the oxen, of the asses, and of the flocks, of all the cattle, and give them to the Levites who have charge of the tabernacle of the LORD."