Numbers 31:38 (KJV)

What does Numbers 31:38 mean?

Numbers 31:38 reports that there were thirty-six thousand cattle (beeves) among the spoils of war, and from these, seventy-two were set aside as a tribute to the LORD. This verse is part of a detailed inventory of the livestock taken after Israel’s victory over the Midianites, specifying the portion dedicated to God.

In context, Moses is recording the division of war plunder, listing the exact numbers of animals and the share given as an offering. The “tribute” refers to a specific portion set apart for the LORD, handled by the priests. This careful accounting highlights the importance of acknowledging God’s role in Israel’s success and following His instructions for offerings.

The Hebrew behind Numbers 31:38

• בָּקָר (baqar, H1241): This word means “cattle” or “beeves.” The use of this term clarifies that the animals in question are herd cattle, not sheep or goats, showing the variety of livestock included in the spoils.
• מַּס (mas, H4371): Translated as “tribute,” this word refers to a tax or levy. Here, it means the specific portion of the spoils set aside for the LORD, emphasizing that the offering is not voluntary but a required share.
• יְהוָה (YHWH, H3068): This is the personal name of God, “the LORD.” Its use here makes clear that the tribute is dedicated directly to God, not just a generic religious act.
• שִׁשִּׁים וּשְׁנַיִם (shishim ush’nayim, H7657, H8147): Meaning “seventy-two,” this phrase shows the precise amount set aside, reflecting careful obedience to God’s instructions.

Why Numbers 31:38 matters

• Numbers 31:38 shows the Israelites’ careful obedience in setting aside a specific tribute for the LORD from their war gains, not just a vague or symbolic offering.
• The verse highlights the principle that all victories and gains are ultimately attributed to God, and He is to be honored with a tangible share.
• This detailed record connects to the broader passage, where every type of spoil—people, animals, and goods—is meticulously counted and a portion given to God, underlining the seriousness of following divine instructions in community life.