Exodus 30:11

“And the Lord spake unto Moses, etc.] Continued his discourse; or, there being some intermission, reassumed it: saying; as follows.”

“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…”

“The Ransom of Souls. - Exodus 38:25-28. On comparing these words with those of Numbers 1:1-3, we may perhaps infer that the first passage relates to a mere counting of the adult Israelites at the time when the money was taken from each, and that what the latter passage enjoins was a formal enrolment of them according to their genealogies and their order of military service. A ransom for his soul - What the sincere worshipper thus paid was at once the fruit and the sign of his faith in the goodness of Yahweh, who had redeemed him and brought him into the covenant. Hence, the payment is rightly called a ransom inasmuch as it involved a personal appropriation of the fact of his redemption. On…”

“Perhaps the repetition of those words, the Lord spake 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 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. Exodus 30:12”

“The Atonement-Money, which every Israelite had to pay at the numbering of the people, has the first place among the supplementary instructions concerning the erection and furnishing of the sanctuary, and serves to complete the demand for freewill-offerings for the sanctuary ( Exo 25:1-9). Exo 30:12-15 "When thou takest the sum of the children of Israel according to them that are numbered, they shall give every one an expiation for his soul to the Lord at their numbering, that a plague may not strike them (happen to them) at their numbering." פּקד, lit., adspexit, then inspexit explorandi causa, hence to review, or number an army or a nation, for the purpose of enrolling for military service.…”