Numbers 31:30

30. One… of fifty,… unto the Levites Two per cent. of the spoils shall be given by the people to Levi, the priestly tribe. These in turn, according to law, (chap. Numbers 18:26-28,) would give a tenth of their receipts, or a five hundredth of the whole booty, to the priests, making their entire receipts two five hundredths of the whole. But in this case the law was not applied, as appears from the following allotment of the spoils:

Sheep. Beeves. Asses. Persons. Whole number 675,000 72,000 61,000 32,000 To the army 337,500 36,000 30,500 16,000 To the people 337,500 36,000 30,500 16,000 To the Levites 6,750 720 610 320 To Jehovah 675 72 61 32 If the Levites gave a tithe of their portion to Jehovah, of which we have no record in this case, his portion would have been double that which is shown in the account. The spoils, strictly so called, armour, household goods, clothing, and money were not divided in common, but belonged to the individual captors. We are not to suppose that the above scheme includes the sheep and beeves consumed by the army in the field, but only those brought to the camp on the plains of Moab. The enormous quantity of the booty indicates the strength of the foe and the magnitude of the victory.