Numbers 31:38
36,000 cattle, including a tribute to the LORD of 72,
36,000 cattle,

The cattle taken from Midian displayed the extent of Israel’s victory and the substantial resources placed under their stewardship. Herds supplied food, labor, breeding stock, and animals for sacrifice, making them a major source of economic strength in the ancient world. The spoil also demonstrated that the triumph over Midian came by the LORD’s command and power, not by Israel’s self-sufficiency.

1Sa 30:20 And he took all the flocks and herds, which his men…
1Sa 27:9 Whenever David attacked a territory, he did not…
2Ch 14:15 They also attacked the tents of the herdsmen…

including a tribute to the LORD of 72,

One animal out of every five hundred from the half assigned to the community was given to the LORD through the priests (Numbers 31:28–29). The tribute publicly acknowledged that all Israel possessed belonged ultimately to God and that His holiness governed even the distribution of military spoil. The animals supported the priestly ministry and maintained worship at the tabernacle, where sacrifice continually reminded Israel that fellowship with God required atonement.

Num 18:26-28 Speak to the Levites and tell them: ‘When you receive…
2Ch 31:6 And the Israelites and Judahites who lived in the cities…
Lev 27:32 Every tenth animal from the herd or flock…

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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