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I believe the theme of the book is obedience. However others have suggested different though related themes.
"The theme of the Book of Numbers is worship."6
"The major theological theme of Numbers is reciprocal in nature: God has brought a people to Himself by covenant grace, but He expects of them a wholehearted devotion. Having accepted the terms of the Sinai Covenant, Israel had placed herself under obligation to obey them, a process that was to begin at once and not in some distant place and time (Exod. 19:8; 24:3)."7
