48 And the officers who were over the thousands of the host, the captains of thousands, and captains of hundreds, came near to Moses, 49 and they said to Moses, Thy servants have taken the sum of the men of war who were under our hand, and there is not one man of us lacking. 50 So we present the offering of Jehovah, that which each one hath found, jewels of gold, chains, and bracelets, rings, earrings, and necklaces, to make atonement for our souls before Jehovah. 51 And Moses and Eleazar the priest took the gold of them, all manner of wrought jewels. 52 And all the gold of the heave-offering that they offered to Jehovah was sixteen thousand seven hundred and fifty shekels, from the captains of thousands and the captains of hundreds. 53 (The men of war had taken spoil each one for himself.) 54 And Moses and Eleazar the priest took the gold of the captains of thousands and of hundreds, and brought it into the tent of meeting, as a memorial for the children of Israel before Jehovah.

Matthew Henry's Commentary on Numbers 31:48-54

Commentary on Numbers 31:48-54

(Read Numbers 31:48-54)

The success of the Israelites had been very remarkable, so small a company overcoming such multitudes, but it was still more wonderful that not one was slain or missing. They presented the gold they found among the spoils, as an offering to the Lord. Thus they confessed, that instead of claiming a reward for their service, they needed forgiveness of much that had been amiss, and desired to be thankful for the preservation of their lives, which might justly have been taken away.