The directions regarding the tabernacle opened with instructions concerning contributions for its construction (25:1-9). They close with this directive that every Israelite 20 years or older was to pay a flat fee of half a shekel during Israel's census for the tabernacle's maintenance (Num. 1:2; 26:2). Everyone was to pay the same amount because the cost of everyone's atonement was the same in the Lord's sight.
"It was no ordinary tribute, therefore, which Israel was to pay to Jehovah as its King, but an act demanded by the holiness of the theocratic covenant. As an expiation for souls, it pointed to the unholiness of Israel's nature, and reminded the people continually, that by nature it was alienated from God, and could only remain in covenant with the Lord and live in His kingdom on the ground of His grace, which covered its sin."493
Israel's leaders collected this money whenever they took a census. In time it became a yearly "temple tax"(Matt. 17:24). A half shekel weighed .2 ounces, and it was silver. "Money"in verse 16 is literally "silver."In our Lord's day it amounted to two days wages (Matt. 17:24). Evidently the taking of a census incurred some guilt (v. 12). Perhaps it reflected lack of complete trust in God to multiply the nation as He had promised (cf. 2 Sam. 24).
"Do you recognize that you belong to a redeemed world? Even if all do not avail themselves of the Redemption which has been achieved, yet it is available for all; and more benefits than we can ever estimate are always accruing since God so loved the world that He gave His only begotten Son."494
