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26 “You and Eleazar the priest, and all the family leaders of the community, take the sum[a] of the plunder that was captured, both people and animals. 27 Divide the plunder into two parts, one for those who took part in the war—who went out to battle—and the other for all the community.

28 “You must exact[b] a tribute for the Lord from the fighting men who went out to battle: one life out of 500, from the people, the cattle, and from the donkeys and the sheep.

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Footnotes

  1. Numbers 31:26 tn The idiom here is “take up the head,” meaning take a census, or count the totals.
  2. Numbers 31:28 tn The verb is the Hiphil, “you shall cause to be taken up.” The perfect with vav (ו) continues the sequence of the instructions. This raised offering was to be a tax of one-fifth of one percent for the Lord.