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.

Take the sum of the prey that was taken--that is, of the captives and cattle, which, having been first lumped together according to ancient usage (Exo 15:9; Jdg 5:30), were divided into two equal parts: the one to the people at large, who had sustained a common injury from the Midianites and who were all liable to serve: and the other portion to the combatants, who, having encountered the labors and perils of war, justly received the largest share. From both parts, however, a certain deduction was taken for the sanctuary, as a thank offering to God for preservation and for victory. The soldiers had greatly the advantage in the distribution; for a five-hundredth part only of their half went to the priest, while a fiftieth part of the congregation's half was given to the Levites.