Exod. xxx. 14 — 10. Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the Lord : the rich shall not give more, and the poor shall not give less, than half a shekel, when they give an offering unto the Lord, to make an atonement for your souls. 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.
IT is always profitable to mark the accomplish- ment of the divine promises, that, from discovering the faithfulness of God, we may learn to acknowledge his providence, and depend upon his care. He had promised to Abraham, that "his seed should be as the stars of heaven for multitude : " and, though their increase for about three hundred years was but small, yet, previous to their departure from Egypt, they were become exceeding numerous: and God ap- pointed that they should be occasionally numbered, and a stated tax be levied on every individual, that so the fulfilment of his word might be made manifest. In this appointment there were some circumstances peculiarly instructive, especially the equality of the tax, and the application of it to the service of the sanctuary.
Let us notice,
I. The tax levied —
The tax being " a ransom, and an atonement for their souls," had evidently a spiritual import ; and from the same being levelled upon all, we observe,
1. That the souls of men are of equal value in the sight of God —
[The half-shekel was equal to about fifteen-pence of our money; and this was to be paid by every one that was numbered, without any regard to his station or ability : "The rich were not to pay more, nor the poor less." Now as this was "a ransom and atonement for their souls," it is manifest, that all their souls were of equal value in the sight of God. And who is there that