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26 With the help of Eleazar the priest and of the heads of the ancestral houses of the community, inventory all the spoils captured, human being and beast alike; 27 then divide the spoils[a] between the warriors who went on the campaign and the whole community. 28 You will levy a tax for the Lord on the soldiers who went on the campaign: one out of every five hundred persons, oxen, donkeys, and sheep.

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Footnotes

  1. 31:27 Divide the spoils: for a similar division of the plunder into two equal parts, between those who engaged in the battle and those who stayed with the baggage, cf. 1 Sm 30:24. But note that here the tax on the plunder of the noncombatants is ten times as much as that on the soldiers’ plunder.