Exodus 30:16
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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.

Exodus 30 Commentaries: BarnesCalvinClarkeDarbyGillGenevaGuzikJFBKeil / DelitzschKJV Translators'Henry's ConciseMatthew HenryScofieldTSKWesley
Barnes' Notes on the Bible

tabernacle of the congregation - tent of meeting, here and in Exodus 30:18, Exodus 30:20,

A memorial unto the children of Israel - The silver used in the tabernacle was a memorial to remind each man of his position before the Lord, as one of the covenanted people.


Gill's Exposition of the Entire Bible

And thou shall take the atonement money of the children of Israel,.... The half shekel, the ransom of their souls:

and shall appoint it for the service of the tabernacle of the congregation; for the building of the tabernacle, for the repairs of it, and for the sacrifices offered in it; particularly we find that this first collection this way was appropriated to the silver sockets of the sanctuary, and the vail, for the silver hooks, and for the pillars, Exodus 38:27,

that it may be a memorial unto the children of Israel before the Lord, to make an atonement for your souls; to put them in mind that they were sinners, that their lives were forfeited, that a ransom price was given and accepted of God, that hereby atonement, in a typical sense, was made for them; and this was before the Lord, as a token of their gratitude to him, and of their acknowledgment of the favour.


Keil and Delitzsch Biblical Commentary on the Old Testament

This atonement-money Moses was to appropriate to the work of the sanctuary (cf. Exodus 38:25-28, where the amount and appropriation are reported). Through this appropriation it became "a memorial to the children of Israel before the Lord to expiate their souls," i.e., a permanent reminder of their expiation before the Lord, who would henceforth treat them as reconciled because of this payment. 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. It was not till this sinful nature had been sanctified by a perfect atonement, and servitude under the law had been glorified and fully transformed into that sonship to which Israel was called as the first-born son of Jehovah, that as children of the kingdom they had no longer to pay this atonement-money for their souls (Matthew 17:25-26). - According to Numbers 1:1, Numbers 1:18, as compared with Exodus 40:17, the census of the nation was not taken till a month after the building of the tabernacle was completed, and yet the atonement-money to be paid at the taking of the census was to be appropriated to the purpose of the building, and must therefore have been paid before. This apparent discrepancy may be reconciled by the simple assumption, that immediately after the command of God had been issued respecting the building of the tabernacle and the contributions which the people were to make for the purpose, the numbering of the males was commenced and the atonement-money collected from the different individuals, that the tabernacle was then built and the whole ceremonial instituted, and that, after all this had been done, the whole nation was enrolled according to its tribes, fathers' houses, and families, on the basis of this provisional numbering, and thus the census was completed. For this reason the census gave exactly the same number of males as the numbering (cf. Exodus 38:26 and Numbers 1:46), although the one had been carried out nine months before the other.


Geneva Study Bible

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.


Matthew Henry's Concise Commentary

30:11-16 The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Ac 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make atonement for the soul, but it may be used for the honour of Him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.


Matthew Henry's Whole Bible Commentary

Verses 11-16

Some observe that the repetition of those words, The Lord spoke unto Moses, here and afterwards (v. 17, 22, 34), intimates that God did not deliver these precepts to Moses in the mount, in a continued discourse, but with many intermissions, giving him time either to write what was said to him or at least to charge his memory with it. Christ gave instructions to his disciples as they were able to hear them. Moses is here ordered to levy money upon the people by way of poll, so much a head, for the service of the tabernacle. This he must do when he numbered the people. Some think that it refers only to the first numbering of them, now when the tabernacle was set up; and that this tax was to make up what was deficient in the voluntary contributions for the finishing of the work, or rather for the beginning of the service in the tabernacle. Others think that it was afterwards repeated upon any emergency and always when the people were numbered, and that David offended in not demanding it when he numbered the people. But many of the Jewish writers, and others from them, are of opinion that it was to be an annual tribute, only it was begun when Moses first numbered the people. This was that tribute-money which Christ paid, for fear of offending his adversaries (Mt. 17:27), when yet he showed good reason why he should have been excused. Men were appointed in every city to receive this payment yearly. Now, 1. The tribute to be paid was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less (v. 15), to intimate that the souls of the rich and poor are alike precious, and that God is no respecter of persons, Acts 10:34; Job 34:19. In other offerings men were to give according to their ability; but this, which was the ransom of the soul, must be alike for all; for the rich have as much need of Christ as the poor, and the poor are as welcome to him as the rich. They both alike contributed to the maintenance of the temple-service, because both were to have a like interest in it and benefit by it. In Christ and his ordinances rich and poor meet together; the Lord is the Maker, the Lord Christ is the Redeemer of them both, Prov. 22:2. The Jews say, "If a man refused to pay this tribute, he was not comprehended in the expiation." 2. this tribute was to be paid as a ransom of the soul, that there might be no plague among them. Hereby they acknowledged that they received their lives from God, that they had forfeited their lives to him, and that they depended upon his power and patience for the continuance of them; and thus they did homage to the God of their lives, and deprecated those plagues which their sins had deserved. 3. This money that was raised was to be employed in the service of the tabernacle (v. 16); with it they bought sacrifices, flour, incense, wine, oil, fuel, salt, priests' garments, and all other things which the whole congregation was interested in. Note, Those that have the benefit of God's tabernacle among them must be willing to defray the expenses of it, and not grudge the necessary charges of God's public worship. Thus we must honour the Lord with our substance, and reckon that best laid out which is laid out in the service of God. Money indeed cannot make an atonement for the soul, but it may be used for the honour of him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.