Numbers 31:28 (BSB)

Set aside a tribute for the LORD from what belongs to the soldiers who went into battle: one out of every five hundred, whether persons, cattle, donkeys, or sheep.

From Numbers 31. Also in the ESV.

Commentary on Numbers 31:28

• John Calvin (Reformed), Calvin's Commentaries on Numbers 31:28: 28. And levy a tribute unto the Lord. God now requires a tribute, or holy oblation, out of the spoil from both parties, but in unequal portions, the people paying ten times more than the soldiers. There was a twofold reason and object for this tribute; for it was not fair that the Levites alone should be sent away empty, as if their condition were...
• John Gill (Reformed Baptist), Exposition of the Old and New Testaments on Numbers 31:28: 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.
• Geneva Bible Notes (Reformed), Geneva Bible Study Notes on Numbers 31:28: And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, [both] of the persons, and of the beeves, and of the asses, and of the sheep: (k) Of the prey that falls to the soldiers.
• Keil & Delitzsch (Lutheran), Biblical Commentary on the Old Testament on Numbers 31:25-30: Num 31:25-30 Distribution of the Booty. - God directed Moses, with Eleazar and the heads of the fathers’ houses (“fathers” for “fathers’ houses:” see at Exo 6:14) of the congregation, to take the whole of the booty in men and cattle, and divide it into two halves: one for the men of war (המּלחמה תּפשׂי, those who grasped at war, who engaged in war), the...