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Numbers 31:32
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30 And from the children of Israel’s half you shall take aone of every fifty, drawn from the persons, the cattle, the donkeys, and the sheep, from all the livestock, and give them to the Levites bwho keep charge of the tabernacle of the Lord.”  
31 So Moses and Eleazar the priest did as the Lord commanded Moses.
32 The booty remaining from the plunder, which the men of war had taken, was six hundred and seventy-five thousand sheep,
33 seventy-two thousand cattle,
34 sixty-one thousand donkeys,
35 and thirty-two thousand persons in all, of women who had not known a man intimately.
36 And the half, the portion for those who had gone out to war, was in number three hundred and thirty-seven thousand five hundred sheep;
37 and the Lord’s1 tribute of the sheep was six hundred and seventy-five.  
38 The cattle were thirty-six thousand, of which the Lord’s tribute was seventy-two.
39 The donkeys were thirty thousand five hundred, of which the Lord’s tribute was sixty-one.
40 The persons were sixteen thousand, of which the Lord’s tribute was thirty-two persons.
41 So Moses gave the tribute which was the Lord’s heave offering to Eleazar the priest, aas the Lord commanded Moses.  
42 And from the children of Israel’s half, which Moses separated from the men who fought—
43 now the half belonging to the congregation was three hundred and thirty-seven thousand five hundred sheep,
44 thirty-six thousand cattle,
45 thirty thousand five hundred donkeys,
46 and sixteen thousand persons—
47 and afrom the children of Israel’s half Moses took one of every fifty, drawn from man and beast, and gave them to the Levites, who kept charge of the tabernacle of the Lord, as the Lord commanded Moses.  
48 Then the officers who were over thousands of the army, the captains of thousands and captains of hundreds, came near to Moses;
49 and they said to Moses, “Your servants have taken a count of the men of war who are under our command, and not a man of us is missing.
Commentaries:
Jamieson, Fausset, and Brown
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Numbers 31:32-47

the booty, being the rest of the prey which the men of war had caught—Some of the captives having been killed (Numbers 31:17) and part of the cattle taken for the support of the army, the total amount of the booty remaining was in the following proportions:

Prey Total Amount Half to Soldiers Deducted to God Half to Congregation Deducted to Levites

Sheep 675,000 337,500 675 337,500 6,750

Beeves 72,000 36,000 72 36,000 720

Asses 61,000 30,500 61 30,500 610

Persons 32,000 16,000 32 16,000 320



Numbers 31:25-39

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 (Exodus 15:9; Judges 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.




Other Jamieson, Fausset, and Brown entries containing Numbers 31:32:

Joshua 22:8

 

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