God's Holy Arithmetic Text: Numbers 31:42-47
Introduction: The Spoils of Holy War
We live in a sentimental age. It is an age that wants a God who is all grace and no government, all mercy and no math. We want a divine grandfather who pats us on the head, not a commanding general who gives precise, non-negotiable orders. But the God of the Bible, the God who is actually there, is a God of meticulous order. He is a God of justice, a God of holiness, and a God who knows how to count. And nowhere do we see this more clearly than in the aftermath of a holy war.
The chapter before us, Numbers 31, details the righteous vengeance of God against the Midianites. This was not a playground scuffle. This was a judicial act, commanded by God Himself, for Midian's deliberate, high-handed sin in the matter of Baal-Peor. They had used their women to seduce the men of Israel into idolatry and sexual sin, a tactic of spiritual and cultural warfare that brought a devastating plague upon God’s people. This was a capital crime, and God, the supreme judge, passed sentence. The war was the execution of that sentence.
But our focus today is not on the battle itself, but on the accounting that follows. To our modern, squeamish sensibilities, this can seem jarring. We move from the clash of swords to what looks like a ledger sheet. But we must resist the temptation to think of this as some dry, dusty appendix. This is not mere accounting; this is applied theology. This is where the rubber of God’s holiness meets the road of everyday economics. How a nation handles the spoils of war reveals what, and who, it truly worships. Do they hoard it? Do they squander it? Or do they consecrate it according to the pattern given by God? In these verses, we see the principle of divine order, the principle of the tithe, and the central place of worship in the life of God's people.
The Text
As for the sons of Israel’s half, which Moses separated from the men who had gone to war, now the congregation’s half was 337,500 sheep, and 36,000 cattle, and 30,500 donkeys, and the human beings were 16,000, and from the sons of Israel’s half, Moses took one drawn out of every fifty, both of man and of animals, and gave them to the Levites, who kept the responsibility of the tabernacle of Yahweh, just as Yahweh had commanded Moses.
(Numbers 31:42-47 LSB)
An Equitable Division (v. 42-46)
We begin with the division of the remainder of the spoils.
"As for the sons of Israel’s half, which Moses separated from the men who had gone to war, now the congregation’s half was 337,500 sheep, and 36,000 cattle, and 30,500 donkeys, and the human beings were 16,000, " (Numbers 31:42-46)
The first thing to notice is the fundamental fairness of the division. Earlier in the chapter, God commanded that the spoils be divided into two equal halves. One half went to the 12,000 soldiers who fought the battle, and the other half went to the rest of the congregation, the "sons of Israel" who stayed behind. This is a profound principle. The victory won by the army was a victory for the entire nation. The soldiers on the front lines and the families supporting them back in the camp were one people, one covenant body. This is the same principle David would later establish as law: "As his part is who goes down to the battle, so shall his part be who stays by the baggage; they shall share alike" (1 Samuel 30:24).
This strikes at the root of all pride and individualism. The soldiers could not say, "We won this by our own might; it all belongs to us." The congregation could not say, "We are the majority; we should get the lion's share." No, God establishes a principle of corporate solidarity. The church is a body, and when one part of the body is honored, the whole body rejoices. When our missionaries on the field see a victory, it is a victory for the church that sent and supports them. When a pastor faithfully preaches the Word, the fruit belongs to the whole congregation that sits under that Word.
And look at the numbers. God is not vague. He gives us the precise count. 337,500 sheep, 36,000 cattle, 30,500 donkeys, and 16,000 persons. This is not bureaucratic bean-counting. This is the meticulous care of a sovereign God who owns the cattle on a thousand hills and knows the number of hairs on our heads. He is a God of detail, a God of order. Reality is numerate because God is numerate. The universe is governed by laws, not by whims, because it was created and is sustained by a God of infinite logic and wisdom. This detailed accounting demonstrates that God is intimately concerned with the material substance of our lives. He cares about our livestock, our property, and our economics. There is no sacred/secular divide. All of it, down to the last donkey, belongs to Him and is to be administered according to His Word.
The Lord's Portion (v. 47)
From this second half, another portion is taken for a specific, holy purpose.
"and from the sons of Israel’s half, Moses took one drawn out of every fifty, both of man and of animals, and gave them to the Levites, who kept the responsibility of the tabernacle of Yahweh, just as Yahweh had commanded Moses." (Numbers 31:47 LSB)
Here we see a second layer of tribute. The first half, belonging to the soldiers, had a tribute levied on it for the priests, the sons of Aaron. That was a tribute of one out of every five hundred (v. 28-29). But this half, belonging to the congregation, has a tribute levied on it for the Levites. And the rate is different. It is one out of every fifty.
Why the difference? The soldiers, who risked their lives, paid a smaller tax, a rate of 0.2%. The congregation, which remained in safety, paid a larger tax, a rate of 2%. This is not arbitrary. This is a picture of proportionate responsibility and gratitude. Those who did not bear the heat of the battle were called to contribute more to the service of the sanctuary. It teaches us that privilege and safety bring with them a greater obligation. To whom much is given, much is required.
But the central point is this: a portion of the wealth of the nation is explicitly set aside for the support of the ministry. The Levites were the tribe set apart for the service of the tabernacle. They had no land inheritance of their own; Yahweh was their inheritance. They were to be supported by the tithes and offerings of the people. This was not a matter of sentimental charity; it was a divine command. "Just as Yahweh had commanded Moses."
This principle is not abolished in the New Covenant; it is reaffirmed. Paul argues this very point in 1 Corinthians 9. He says, "Do you not know that those who perform the sacred services eat the food of the temple, and those who attend regularly to the altar have their share from the altar? So also the Lord directed those who proclaim the gospel to get their living from the gospel" (1 Cor. 9:13-14). The "so also" is crucial. Paul is making a direct appeal to the Levitical principle. The specific percentages and regulations of the Mosaic economy have been fulfilled in Christ, but the underlying moral principle of supporting the ministry of the Word remains. A healthy church is a giving church, not because the pastor has bills to pay, but because God has commanded that the ministry of His house be honored and supported by the wealth He provides to His people.
Worship is the Goal of Warfare
Let us tie this all together. What is the ultimate purpose of this meticulous division of spoils? It all flows toward the tabernacle. The tribute from the soldiers went to the priests. The tribute from the congregation went to the Levites. The end point of all this wealth, all this livestock, all these people, was the worship of Yahweh.
This is the point of all our spiritual warfare. This is the reason we fight against sin in our own hearts, in our families, and in our culture. We do not fight for our own glory. We do not fight simply to have more stuff. We fight so that we can gather up the spoils of our victory and lay them at the feet of Jesus Christ in worship. All our work, all our striving, all our battling against the world, the flesh, and the devil, has this as its ultimate goal: the glory and worship of the triune God.
The Levites "kept the responsibility of the tabernacle of Yahweh." They were the guardians of holy things. They were the servants of the sanctuary. By giving a portion of their increase to the Levites, the people of Israel were participating in that work. They were investing in the worship of God. Every sheep, every cow, every person given to the Levites was a declaration that Yahweh is the center of our lives. He is the one for whom we fight. He is the one from whom all blessings, including victory, flow.
Conclusion: Consecrated Wealth
This passage is a bucket of cold water on our modern, privatized, therapeutic faith. God is not interested in being a small, manageable part of your life. He is not a hobby. He is the sovereign Lord of heaven and earth, and He lays claim to every part of your existence, including your bank account.
The principle here is that the fruit of our labor and the spoils of our victories are not entirely our own. A portion is holy to the Lord. The firstfruits belong to Him. This is what the tithe represents. It is the acknowledgment that everything we have is a gift from His hand. By returning the first tenth to Him, for the support of the ministry and the relief of the poor, we are consecrating the other nine-tenths. We are acknowledging His ownership over the whole pile.
The world's way is to acquire and consume. The Christian's way is to receive and consecrate. The world fights for plunder. The Christian fights for tribute to the King. When God blesses you with a victory, whether it is a promotion at work, a successful harvest, or deliverance from a trial, your first question should not be "How can I spend this on myself?" but rather, "How can I render a tribute to the Lord?"
This is not a matter of legalistic box-checking. This is the joyful arithmetic of grace. We give because He first gave to us. We give a portion because He gave His all. The Levites served the tabernacle where sacrifices were made for sin. We now serve a greater high priest, Jesus Christ, who was Himself the final sacrifice. The tribute we bring, our tithes and our offerings, are an act of worship, a tangible declaration that we belong, body and soul, cattle and coin, to the God who fought for us and won the ultimate victory on the cross.