Numbers 31:38
36,000 cattle, including a tribute to the LORD of 72,
36,000 cattle
This phrase highlights the vast number of cattle taken as plunder from the Midianites. In the ancient Near Eastern context, cattle were a significant measure of wealth and prosperity. The Hebrew word for cattle, "בָּקָר" (baqar), often denotes livestock in general, but here it specifically refers to cattle, which were essential for agricultural societies. The large number signifies the abundance of God's provision and the success of the Israelites' campaign, underscoring God's faithfulness in fulfilling His promises to His people.

with a tribute to the LORD
The concept of a tribute, or "מַס" (mas) in Hebrew, reflects the practice of dedicating a portion of the spoils of war to God. This act of giving back to the LORD acknowledges His sovereignty and the belief that victory in battle is granted by His hand. It serves as a reminder of the Israelites' dependence on God and their duty to honor Him with the firstfruits of their gains. This practice is rooted in the broader biblical principle of tithing and offering, which is a recurring theme throughout Scripture, emphasizing gratitude and reverence towards God.

of 72
The specific number, 72, represents the portion of the cattle set aside as a tribute to the LORD. Numerically, 72 is derived from the total number of cattle, 36,000, divided by 500, as instructed earlier in the chapter. This precise calculation reflects the orderly and obedient nature of the Israelites' response to God's command. The act of setting aside this specific number underscores the importance of precision and faithfulness in following God's instructions. It also highlights the communal aspect of worship, as the entire community participates in offering a portion of their blessings back to God, fostering a sense of unity and shared purpose in their devotion.

Persons / Places / Events
1. Moses
The leader of the Israelites who is overseeing the distribution of the spoils of war.

2. Israelites
The people of God who have just defeated the Midianites and are dividing the spoils.

3. Midianites
The people defeated by the Israelites, whose possessions are being divided.

4. The LORD
The God of Israel, to whom a tribute is given from the spoils.

5. Cattle
Part of the spoils taken from the Midianites, a portion of which is given as a tribute to the LORD.
Teaching Points
Obedience to God's Commands
The Israelites' act of giving a tribute to the LORD demonstrates obedience to God's instructions. We are called to obey God's commands in our lives, including giving back to Him.

Acknowledgment of God's Provision
By giving a portion of the spoils to the LORD, the Israelites acknowledge that their victory and possessions come from Him. We should recognize God's provision in our lives and respond with gratitude.

The Principle of Firstfruits
The tribute represents the principle of giving the first and best to God. This principle can be applied in our lives by prioritizing God in our finances, time, and talents.

Community and Accountability
The distribution of spoils and the tribute to the LORD were done in a community setting, emphasizing the importance of accountability and shared responsibility in our faith communities.

Holiness and Dedication
The act of setting apart a portion for the LORD signifies holiness and dedication. We are called to live lives set apart for God, dedicating ourselves to His service.
Bible Study Questions
1. How does the act of giving a tribute to the LORD in Numbers 31:38 reflect the Israelites' understanding of God's role in their victory?

2. In what ways can we apply the principle of giving the firstfruits to God in our daily lives?

3. How does the concept of community accountability in the distribution of spoils relate to the functioning of the church today?

4. What are some modern-day challenges to acknowledging God's provision, and how can we overcome them?

5. How can the account of the Israelites' obedience in Numbers 31 inspire us to live lives dedicated to God?
Connections to Other Scriptures
Leviticus 27
Discusses the concept of dedicating a portion of one's possessions to the LORD, similar to the tribute given in Numbers 31:38.

Deuteronomy 20
Provides laws regarding warfare and the treatment of spoils, offering context to the events in Numbers 31.

1 Samuel 15
Relates to the theme of obedience to God's commands in warfare, as seen in the account of Saul and the Amalekites.

Malachi 3
Talks about tithes and offerings, connecting to the idea of giving a portion to God.

Hebrews 7
Discusses the priesthood and offerings, providing a New Testament perspective on giving to God.
The Lion and His PreyD. Young Numbers 31:1-54
The Distribution of the SpoilsD. Young Numbers 31:25-47
People
Balaam, Beor, Daniel, Eleazar, Evi, Hur, Israelites, Levites, Midianites, Moses, Phinehas, Reba, Rekem, Zur
Places
Jericho, Jordan River, Midian, Moab, Peor
Topics
72, 36000, Cattle, Herd, Levy, Lord's, Oxen, Seventy, Seventy-two, Six, Thereof, Thirty, Thirty-six, Thousand, Threescore, Tribute, Twelve
Dictionary of Bible Themes
Numbers 31:36-41

     5594   tribute

Library
Numbers
Like the last part of Exodus, and the whole of Leviticus, the first part of Numbers, i.-x. 28--so called,[1] rather inappropriately, from the census in i., iii., (iv.), xxvi.--is unmistakably priestly in its interests and language. Beginning with a census of the men of war (i.) and the order of the camp (ii.), it devotes specific attention to the Levites, their numbers and duties (iii., iv.). Then follow laws for the exclusion of the unclean, v. 1-4, for determining the manner and amount of restitution
John Edgar McFadyen—Introduction to the Old Testament

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