Some observe that the repetition of those words, The Lord spoke unto
Moses, here and afterwards (v. 17, 22, 34), intimates that God did not
deliver these precepts to Moses in the mount, in a continued discourse,
but with many intermissions, giving him time either to write what was
said to him or at least to charge his memory with it. Christ gave
instructions to his disciples as they were able to hear them. Moses is
here ordered to levy money upon the people by way of poll, so much a
head, for the service of the tabernacle. This he must do when he
numbered the people. Some think that it refers only to the first
numbering of them, now when the tabernacle was set up; and that this
tax was to make up what was deficient in the voluntary contributions
for the finishing of the work, or rather for the beginning of the
service in the tabernacle. Others think that it was afterwards repeated
upon any emergency and 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, and others from them, are of opinion that
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, for
fear of offending his adversaries (Matt. xvii. 27), when yet he showed
good reason why he should have been excused. Men were appointed in
every city to receive this payment yearly. Now, 1. The tribute to be
paid was half a shekel, about fifteen pence of our money. The rich were
not to give more, nor the poor less (v. 15), to intimate that the souls
of the rich and poor are alike precious, and that God is no respecter
of persons, Acts x. 34; Job xxxiv. 19. In other offerings men were to
give according to their ability; but this, which was the ransom of the
soul, must be alike for all; for the rich have as much need of Christ
as the poor, and the poor are as welcome to him as the rich. They both
alike contributed to the maintenance of the temple-service, because
both were to have a like interest in it and benefit by it. In Christ
and his ordinances rich and poor meet together; the Lord is the Maker,
the Lord Christ is the Redeemer of them both, Prov. xxii. 2. The Jews
say, "If a man refused to pay this tribute, he was not comprehended in
the expiation." 2. this tribute was to be paid as a ransom of the soul,
that there might be no plague among them. Hereby they acknowledged that
they received their lives from God, that they had forfeited their lives
to him, and that they depended upon his power and patience for the
continuance of them; and thus they did homage to the God of their
lives, and deprecated those plagues which their sins had deserved. 3.
This money that was raised was to be employed in the service of the
tabernacle (v. 16); with it they bought sacrifices, flour, incense,
wine, oil, fuel, salt, priests' garments, and all other things which
the whole congregation was interested in. Note, Those that have the
benefit of God's tabernacle among them must be willing to defray the
expenses of it, and not grudge the necessary charges of God's public
worship. Thus we must honour the Lord with our substance, and reckon
that best laid out which is laid out in the service of God. Money
indeed cannot make an atonement for the soul, but it may be used for
the honour of him who has made the atonement, and for the maintenance
of the gospel by which the atonement is applied.