Exodus 30:12 - Coke's Commentary on the Holy Bible

When thou takest the sum of the children of Israel, &c.—. This is, in the Hebrew, when thou shalt lift up the head of the children of Israel, to review, (muster or number) them; and the phrase, doubtless, alludes to the manner in which the poll or muster was taken. The same expression is used in Numbers 1:2; Numbers 26:2 from which passages we learn, that this muster was twice taken by the immediate command of God: but, whether the tax here imposed, as a ransom for their souls, and as a testimony of their homage to the great King who had redeemed them from Egyptian bondage (a type of the delivery of their souls from the bondage of sin); whether this ransom-money was paid upon each such muster, or only upon this first, ch. Exodus 38:24-26 for the purposes of supplying the tabernacle; is a matter much controverted. This first-money, it is plain from Exodus 30:16 as well as ch. 38: was immediately appropriated to the business of erecting and furnishing the tabernacle; and there seems no reason to believe, that either now or at any other time it was assigned to the private use of the Levites. Selden says, that the priestly garments, as well as the sacrifices, were provided out of this money: and, if any thing remained at the end of the year, it was spent in extraordinary burnt-offerings. It seems most probable, that a tribute of this kind was occasionally levied to support the charges of the tabernacle and the temple; and we find, in Nehemiah 10:32-33 that it was not then found sufficient; and accordingly the third part of a shekel more was levied for the service of the house of God. See Lowman on the Government of the Hebrews, p. 96.