12.When thou takest the sum of the children of Israel. The tribute which God here demands at the taking of the census, is very fitly annexed to the First Commandment; for God, in making them tributary to Himself, shews that they were under His jurisdiction and power; and because He had purchased them to Himself, He willed that this voluntary gift of acknowledgment should be paid to Him. Princes, in numbering their subjects, make an estimate of their power; but God, who needs not the aid and assistance of men, would have the Israelites testify, at least by some sign, that they live in subjection to Him by whom they were redeemed. Therefore, when David numbered the people, (2 Samuel 24:2,) it was a kind of emancipation of them from their subjection to God; and hence this pride, or temerity, or ingratitude, was so severely punished. But because it was useful and right that the people should be numbered, it is permitted upon this condition, that by paying a ransom for every individual, they should acknowledge God as their sole King. The word is not badly rendered by some an atonement or expiation, because, whilst they confessed that they owed their life to God, He was appeased towards them on the score of this testimony of their gratitude. But it may be derived from a word meaning to cover; for when they voluntarily subjected themselves to God, and fled beneath the shelter of his wings, they were protected and secure, under this covering. Therefore it is said below, that this gift was offered to God as “an atonement for their souls;” and this is expressed in other words, that there should “be no plague” or destruction among them, because their safety rested in God’s protection alone, that they should not be exposed to any evils. And since they had been Pharaoh’s servants, their freedom would have been unlawful unless God had authorized and maintained it. Wherefore it was just. that they should ascribe their deliverance by a solemn rite to God, lest they should suffer the punishment of fugitive slaves. But He appointed the same sum for all, that every one, of whatever rank, from the least, to the greatest, might know that they were altogether His. Nor need we wonder, that since this was a personal due, (as it is commonly phrased,) their condition was not taken into account, so that the rich should pay more than the poor, but that the same price should be paid for every soul. The shekel (330) of the sanctuary was equivalent to an Attic tetra-drachma, which Budaeus estimates at 14 sols French, or thereabouts; for the didrachma amounts to seven sols, and the common drachma to three and a half sols, minus a denier Tournois. This is the didrachma of which mention is made in Matthew 17:24; for when the Jews were conquered by the Romans, it is probable that, in order to make their yoke more galling, this right of tribute was transferred to their conquerors. For this divinely prescribed offering being the symbol of their freedom, exempted the Jews from all heathen dominion, as if free or only belonging to God. But. since by their own rebellion they had shaken off God’s yoke, He purposely suffered them to be despoiled of their right, in order to subject them to the tyranny of strangers. And this occurred just before Christ’s coming, that this new and unwonted oppression might increase their longing for Him. But inasmuch as this tribute was paid by command of the Law, the Jews were reminded that they were a people consecrated to God.

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