48 Then the officers who were over thousands of the army, the captains of thousands and captains of hundreds, came near to Moses; 49 and they said to Moses, "Your servants have taken a count of the men of war who are under our command, and not a man of us is missing. 50 Therefore we have brought an offering for the Lord, what every man found of ornaments of gold: armlets and bracelets and signet rings and earrings and necklaces, to make atonement for ourselves before the Lord." 51 So Moses and Eleazar the priest received the gold from them, all the fashioned ornaments. 52 And all the gold of the offering that they offered to the Lord, from the captains of thousands and captains of hundreds, was sixteen thousand seven hundred and fifty shekels. 53 (The men of war had taken spoil, every man for himself.) 54 And Moses and Eleazar the priest received the gold from the captains of thousands and of hundreds, and brought it into the tabernacle of meeting as a memorial for the children of Israel before the Lord.

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.