30:11-16 The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Ac 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make 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.

11-16. 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 (Nu 1:42, 45), and the Levites (Nu 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 (Mt 17:24-27), and it was usually devoted to repairs and other purposes connected with the services of the sanctuary.