Exo 30:16 | KD | STEP | This atonement-money Moses was to appropriate to the work of the sanctuary (cf. , 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 ( ). - According to Num 1:1, Num 1:18, as compared with , 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. and Num 1:46), although the one had been carried out nine months before the other.

‏ Exodus 30:16

This atonement-money Moses was to appropriate to the work of the sanctuary (cf. Exo 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 (Mat 17:25-26). - According to Num 1:1, Num 1:18, as compared with Exo 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. Exo 38:26 and Num 1:46), although the one had been carried out nine months before the other.