Some observe that the repetition of those words, The Lord spoke unto Moses, here and afterwards (Exo 30:17, Exo 30:22, Exo 30:34), intimates that God did not deliver these precepts to Moses in the mount, in a continued discourse, but with many intermissions, giving him time either to write what was said to him or at least to charge his memory with it. Christ gave instructions to his disciples as they were able to hear them. Moses is here ordered to levy money upon the people by way of poll, so much a head, for the service of the tabernacle. This he must do when he numbered the people. Some think that it refers only to the first numbering of them, now when the tabernacle was set up; and that this tax was to make up what was deficient in the voluntary contributions for the finishing of the work, or rather for the beginning of the service in the tabernacle. Others think that it was afterwards repeated upon any emergency and always when the people were numbered, and that David offended in not demanding it when he numbered the people. But many of the Jewish writers, and others from them, are of opinion that it was to be an annual tribute, only it was begun when Moses first numbered the people. This was that tribute-money which Christ paid, for fear of offending his adversaries (Mat 17:27), when yet he showed good reason why he should have been excused. Men were appointed in every city to receive this payment yearly. Now, 1. The tribute to be paid was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less (Exo 30:15), to intimate that the souls of the rich and poor are alike precious, and that God is no respecter of persons, Act 10:34; Job 34:19. In other offerings men were to give according to their ability; but this, which was the ransom of the soul, must be alike for all; for the rich have as much need of Christ as the poor, and the poor are as welcome to him as the rich. They both alike contributed to the maintenance of the temple-service, because both were to have a like interest in it and benefit by it. In Christ and his ordinances rich and poor meet together; the Lord is the Maker, the Lord Christ is the Redeemer of them both, Pro 22:2. The Jews say, "If a man refused to pay this tribute, he was not comprehended in the expiation." 2. this tribute was to be paid as a ransom of the soul, that there might be no plague among them. Hereby they acknowledged that they received their lives from God, that they had forfeited their lives to him, and that they depended upon his power and patience for the continuance of them; and thus they did homage to the God of their lives, and deprecated those plagues which their sins had deserved. 3. This money that was raised was to be employed in the service of the tabernacle (Exo 30:16); with it they bought sacrifices, flour, incense, wine, oil, fuel, salt, priests' garments, and all other things which the whole congregation was interested in. Note, Those that have the benefit of God's tabernacle among them must be willing to defray the expenses of it, and not grudge the necessary charges of God's public worship. Thus we must honour the Lord with our substance, and reckon that best laid out which is laid out in the service of God. Money indeed cannot make an atonement for the soul, but it may be used for the honour of him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.

Then shall they give every man a ransom for his soul - This was a very important ordinance, and should be seriously considered. See Exo 30:13 (note).

When thou takest the sum of the children of Israel, after their number,.... An account of them, how many they are; which was sometimes done, and was proper to be done, especially in time of war; though the present case seems to be for the sake of raising money for the tabernacle and the service of it:

then shall they give every man a ransom for his soul unto the Lord, when thou numberest them; which was not done yearly, nor was it perpetual; we have but two instances of it after this until the times of David, Num 1:2 yet it seems to have been a yearly tax or tribute, in the times of Christ; see Gill on Mat 17:24, Mat 21:12; and in the Misnah is a whole treatise called "Shekalim", in which an account is given of the time and manner of collecting this ransom money, and for what uses, and who were obliged to pay it, and who not; on the first of Adar (or February) they proclaimed concerning the payment of it, on the fifteenth the tables were set for that purpose, and on the twenty fifth the proper persons sat in the sanctuary to receive it (w): this was typical of the ransom of souls by Christ, who are not all the world, for they are ransomed out of it, but Israelites, the whole mystical Israel of God, and are a numbered people; their names are written in the book of life, they are told into the hands of Christ, are exactly known by God and Christ; and these are many and even numberless to men:

that there be no plague amongst them when thou numberest them; as there was when David numbered them; which some have thought was owing to the non-payment of the ransom money after mentioned; the Septuagint version is, "no fall", the ransom of souls by Christ preserves them from a total and final fall by sin into everlasting ruin and destruction; or, "no death" as the Targum of Onkelos, for redemption by Christ secures from the second death, and even from a corporeal death as a penal evil.

(w) Misn. Shekalim, c. 1. sect. 1, 3.

When thou takest the sum of the children of Israel, &c.--Moses did so twice, and doubtless observed the law here prescribed. The tax was not levied from women, minors, old men (Num 1:42, Num 1:45), and the Levites (Num 1:47), they being not numbered. Assuming the shekel of the sanctuary to be about half an ounce troy, though nothing certain is known about it, the sum payable by each individual was two and four pence. This was not a voluntary contribution, but a ransom for the soul or lives of the people. It was required from all classes alike, and a refusal to pay implied a wilful exclusion from the privileges of the sanctuary, as well as exposure to divine judgments. It was probably the same impost that was exacted from our Lord (Mat 17:24-27), and it was usually devoted to repairs and other purposes connected with the services of the sanctuary.