And Moses and Eleazar the priest did as the Lord commanded Moses. Took an account of the booty, divided it equally between the soldiers and the congregation of Israel, and levied a part out of each as a tribute for the Lord, which was given to the priests and Levites.
And Moses and Eleazar the priest did as the Lord commanded Moses. Took an account of the booty, divided it equally between the soldiers and the congregation of Israel, and levied a part out of each as a tribute for the Lord, which was given to the priests and Levites.
Numbers 31:32

num 31:32
num 31:32
num 31:32And the booty, being the rest of the prey which the men of war had caught,.... The remainder of it, besides what they had eaten in their return from the war, and during their seven days' stay without the camp: from hence to the end of Num 31:47 is only an account of the prey or booty taken, which in general were 675,000 sheep, 72,000 beeves or oxen, 61,000 asses, and 32,000 females who had never known man; the half out of these, which fell to the share of the soldiers, were 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 females, out of which were given as an heave offering to the Lord six hundred and seventy five sheep, seventy two beeves or oxen, sixty one asses, and thirty two women: the half divided unto the children of Israel consisted of 337,500 sheep, 36,000 beeves or oxen, 30,500 asses, and 16,000 women, out of which one in fifty, both of women and cattle, were given to the Levites; what that amounted to is not expressed, but may be easily reckoned.

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.