Introduction
Within the pages of Exodus, nestled among the divine instructions for the construction of the tabernacle, we come across a peculiar commandment concerning the census tax, or atonement money.
This command lies in a block of chapters (25-31) in which the Lord directly addresses Moses and communicates the blueprint of the Tabernacle in a series of seven speeches. Each speech begins with the words: ‘and the Lord spoke unto Moses’ (25:1; 30:11; 30:17; 31:1; 31:12; 31:16; 31:18). Chapters 25-31 are prescriptive; that is, they lay down a set of instructions.
At the end of the book of Exodus there is another block of chapters (35-40) which are descriptive. They repeat more or less the same details contained in the prescriptive chapters. This is done in order to emphasize the meticulous adherence of the Israelites to the divine instructions for the construction of the Tabernacle; delivered to Moses on Mount Sinai. This latter descriptive section is characterized by the words: ‘as the Lord commanded Moses’ (39:1, 5, 7, 21, 26, 29, 31; 40:19, 21, 23, 25, 27, 29, 32).
Sandwiched between the prescriptive section (25-31) and the descriptive section (35-40) is the account of Israel’s sin in worshipping the Golden Calf (32-34).
In Exodus 30, strangely placed between the instructions concerning the incense altar and the brass laver (basin), is the command to conduct a census.
Divine Directive
30:11: And the LORD spake unto Moses, saying,
This discourse marker introduces the instructions that follow and is a reminder of divine interest and guidance in human affairs.
Preventing Plague
30:12: When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the LORD, when thou numberest them; that there be no plague among them, when thou numberest them.
Moses (‘thou’ is singular) receives a command to take a census ; lit ‘when you lift up the head of the sons of Israel.’ Notice the emphasis on the idea of numbering, occurring four times in this verse. To ensure protection from plague (lit. ‘blow’) each eligible male counted was to pay a ransom for his life at the time of registration. Many commentators explain away the fear of plague (plague and census are also linked in 2 Sam 24) as a taboo or superstition, common among peoples in the ancient world, that a deity might easily become angry at a time of census. The reason is not explained here but I suspect there is much more to it than that.
Perhaps expiation or appeasement for the recent apostasy was necessary at the time of this census; expressed as a ‘ransom’ (a price paid in exchange for release) or as the related word ‘atonement’ (30:15-16). Somehow it seems significant that the two blocks of chapters about the Tabernacle referred to in the introduction above are connected by the story of the Golden Calf. This incident involving the worship of a representation of deity as a golden bull (32:8) violated the covenant almost as soon as it was ratified (20:3), almost scuppered the recently established relationship between the Lord and his people and nearly derailed the whole tabernacle project. The Lord was angry and would have destroyed the people but for three intercessions by Moses (32:11-14; 32:31-33:3; 33:12-17). Intercession was followed by repentance, forgiveness, covenant renewal and eventually the Lord’s presence among the people but there would still be punishment for the sin. Exactly what it would be and when it would fall was not revealed (32:34).
Half a Shekel
30:13:This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the LORD.
Here, the prescribed amount of the ransom is revealed – half a shekel, according to the sanctuary shekel. It is thought that the sacred or holy shekel may have been heavier than a normal shekel and probably weighed about 12 grams. The shekel was not a coin but a unit of weight. This ransom payment was therefore about 6 grams in weight. The sanctuary shekel is further defined as being equivalent to twenty gerahs – another unit of weight that is thought to be Babylonian. We are not told here what was to be weighed out but from Exodus 38:25-26 we learn that the ransom was paid in silver. The total amount collected was 100 talents plus 1775 shekels. There were 3000 shekels in a talent so the total number of shekels was 301775. This represented a half-shekel per head given by 603550 men. At approximately 6 grams per half shekel the weight of silver given was just under 4 tonnes.
30:14: Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the LORD.
The census tax is required from all males who are twenty years old and above and this verse emphasizes that this offering is to the Lord. An offering was something that was lifted up in an act of dedication, elevated, i.e. a gift. This verse repeats ‘every one that passeth among them that are numbered’ from v.13. ‘Every one’ could refer to either male or female but in the Numbers 1 census those twenty years and above were males old enough to serve as soldiers. Perhaps we have here a practical hint as to how the census might be taken. Each man must have passed from one designated area to another, handing over a half-shekel at the point of registration.
Equal Offering, Equal Atonement
30:15:The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD, to make an atonement for your souls.
Regardless of one’s wealth, everyone is to give the same amount, emphasizing equality in the offering. The amount payable was not calculated on the basis of inheritance or income but was a poll tax, a fixed sum. Note the comparisons: ‘rich’ and ‘poor’, ‘more than’ and ‘less than.’ The purpose of the offering is to make atonement (‘covering over’ i.e. appeasement) for their lives.
Use of the atonement money
30:16: And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the LORD, to make an atonement for your souls.
Moses was to take ‘the silver of coverings-over (plural)’ and use it for the service of the Tabernacle. In this context, as Ex 38:27-28 makes clear, ‘service’ refers to the construction of the Tabernacle, not its ongoing running costs. There we learn that the silver from this census was used to cast the bases of the sanctuary and the veil and to plate the tops of the pillars and make hooks for the pillars.
As part of the Tabernacle this silver becomes a tangible memorial, a constant remembrance either ‘of the people’ of Israel in the presence of the Lord, or a reminder ‘to the people’ that they belong to the Lord.
Frequency
In Exodus 30 the half-shekel ransom is presented as a one-time obligation on the part of the people of Israel. In later times, however, this command was used by the kings (2 Kgs 12:5-17; 2 Chron 24:4-14) and also by the Pharisees during the Second Temple period as the basis for imposing an annual temple tax upon the Jewish people (Mt 17:24).
Commentators, on the basis of the stated figures, tend to view this census in Exodus 30:11-16; 38:25-28 as the same one recorded in Numbers chapter 1. There is an argument for, but also one against, them being one and the same:
For: The figures do match. In Exodus 38:25-26 the weight of silver collected equalled a half shekel from 603550 men. In the Numbers 1 census the figures for fighting men from each of the Israelite tribes added up to 603550 (Num 1:46).
Against: The dates do not match. According to Num 1:1-2 the command from the Lord to conduct the Numbers 1 census came on day 1, month 2, year 2 after the exodus from Egypt. According to Ex 38:27-28 the silver from the Exodus 30 census was used in the construction of the Tabernacle. The Tabernacle, however, was erected on day 1, month 1, year 2 after the exodus (Ex 40:17). The Tabernacle had already been completed before the census of Numbers 1 took place.
Lessons for today
Although caution is advisable when dealing with texts which are set in the ancient world far removed from us and from our way of thinking nevertheless it is possible to extrapolate some principles from the half-shekel ransom which could be applied in gospel preaching today.
- v.12 All are guilty Romans 3:23
- v.12 ‘to the Lord.’ It is God who has been offended and must be appeased.
- v.12 Refusal resulted in exclusion from the sanctuary and exposure to coming judgement.
- v.13 The ransom price is set by God – a specific amount.
- v.14 There are no exemptions. All who have reached a certain age are accountable.
- v.14 Everyone who brings the ransom price is counted (Jn 10:14).
- v.15 The price is the same for every person, all souls are of equal value in the eyes of God.
- v.15 The ransom applies to all classes alike. Rank and possessions make no difference.
- v.15 The ransom price is within the reach of all.
- v.15 The ransom price is sufficient (Heb 10:14). Nothing can be added to it (nor can it be diminished).
- v.16 The ransom serves as a memorial before the Lord.
The Septuagint (Greek Old Testament, LXX) translates the Hebrew word kōp̱er (ransom) in Ex 30:12 as lútron. This word occurs twice in the Greek New Testament (Mt 20:28; Mk 10:45), in each instance referring to the Lord Jesus Christ.
Written Exposition 