(28) And levy a tribute unto the Lord.--Literally, and thou shalt lift up (or, heave), &c. The portion assigned to the priests, which was taken from the prey that fell to the lot of the warriors, and which is described in Numbers 31:29 as "the heave offering of the Lord," was one-five-hundredth part of the maidens and of the cattle which had fallen to their share. The maidens were probably employed as slaves, and the cattle used for the maintenance of the priests. Inasmuch, then, as the entire booty consisted of 32,000 maidens, 675,000 small cattle, 72,000 oxen, and 61,000 asses, the portion which fell to the lot of the 12,000 warriors was 16,000 maidens, 337,500 sheep and goats, 36,000 oxen, and 30,500 asses, of which the portion of the priests was 32 maidens, 675 sheep and goats, 72 oxen, and 61 asses.

31:25-47 Whatever we have, God justly claims a part. Out of the people's share God required one in fifty, but out of the soldiers' share only one in five hundred. The less opportunity we have of honouring God with personal services, the more should we give in money or value.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.