Exodus 30:12

“When thou takest the sum of the children of Israel, after their number, etc.] 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, (<040102>Numbers 1:2 26:2) yet it seems to have been a yearly tax or tribute, in the times of Christ, ((see Gill on “<401724>Matthew 17:24”)) ((see Gill on “<402112>Matthew 21:12”));…”

“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…”

“Some think this refers only to the first numbering of them, when the tabernacle was set up, and that this tax was to make up what was wanting in the voluntary contributions. Others think it was to be 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 are of opinion, 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 lest he should offend his adversaries. The tribute to be paid was half a shekel, about fifteen - pence of our money. In other offerings men were to give according to their ability, but this, which was the…”

“30:12 no plague: Cp. 2 Sam 24, when a plague followed upon David’s unauthorized census. Perhaps a census was often taken for reasons of pride and domination. Here the people are giving God a ransom for themselves. This standard payment would go into the Tabernacle treasury and initially be used in the construction of the Tabernacle (see Exod 38:25-26).”

“takest: Exo 38:25, Exo 38:26; Num 1:2-5, Num 26:2-4; Sa2 24:1 their number: Heb. them that are to be numbered a ransom: Num 31:50; Ch2 24:6; Job 33:24, Job 36:18; Psa 49:7; Mat 20:28; Mar 10:45; Ti1 2:6; Pe1 1:18, Pe1 1:19 no plague: Sa2 24:2-15; Ch1 21:12, Ch1 21:14, Ch1 27:24 Exodus 30:13”