Numbers 31:25

“And the Lord spake unto Moses, etc.] After the purification of the soldiers, their captives, and spoil: saying; as follows.”

“Take the sum of the prey that was taken--that is, of the captives and cattle, which, having been first lumped together according to ancient usage (Exo 15:9; Jdg 5:30), were divided into two equal parts: the one to the people at large, who had sustained a common injury from the Midianites and who were all liable to serve: and the other portion to the combatants, who, having encountered the labors and perils of war, justly received the largest share. From both parts, however, a certain deduction was taken for the sanctuary, as a thank offering to God for preservation and for victory. The soldiers had greatly the advantage in the distribution; for a five-hundredth part only of their half went…”

“31:25-31 The plunder was divided into two equal parts, with half going to those who fought against the Midianites and half going to the Israelites who stayed behind (cp. 1 Sam 30:21-25). In this sense, everyone participated in the armed conflict, but the relatively small number of warriors each received a larger portion than the much larger number of those who stayed behind.”

“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 other for the congregation, and to levy a tribute upon it (מכס = מכסה, computatio, a certain amount: see Exo 12:4) for Jehovah. Of the half that came to the warriors, one person and one head of cattle were to be handed over to Eleazar the priest out of every 500 (i.e., one-fifth per cent.), as a heave-offering for Jehovah; and of the other half that was…”