Numbers 31:38
Parallel Verses
New International Version
36,000 cattle, of which the tribute for the LORD was 72;

King James Bible
And the beeves were thirty and six thousand; of which the LORD'S tribute was threescore and twelve.

Darby Bible Translation
and the oxen were thirty-six thousand, and the tribute thereof for Jehovah, seventy-two;

World English Bible
The cattle were thirty-six thousand; of which Yahweh's tribute was seventy-two.

Young's Literal Translation
and the herd is six and thirty thousand, and their tribute to Jehovah is two and seventy;

Numbers 31:38 Parallel
Commentary
Clarke's Commentary on the Bible

The booty - It appears from the enumeration here that the Israelites, in this war against the Midianites, took 32,000 female prisoners, 61,000 asses, 72,000 beeves, 675,000 sheep and small cattle; besides the immense number of males who fell in battle, and the women and children who were slain by the Divine command, Numbers 31:17. And it does not appear that in this expedition, a single man of Israel fell! This was naturally to be expected, because the battle was the Lord's, Numbers 31:49.

As the booty was divided into two equal parts, Numbers 31:22, one for the soldiers employed in the expedition, and the other for those who, being equally willing to be employed, were ordered to stay in the camp; so each of the parties in this booty was to give a certain proportion to the Lord. The soldiers to give to the Lord one out of every five hundred persons, beeves, asses, and sheep, Numbers 31:28. The people, who by staying at home risked nothing, and had no fatigue, were to give one out of fifty of the above, Numbers 31:30. The booty, its divisions among the soldiers and people, the proportion given by each to the Lord and to the Levites, will be seen in one view by the following table, which I copy from Houbigant.

Total of sheep - 675,000

To the soldiers - 337,500

To the Lord from the soldiers - 675

To the people - 337,500

To the Levites from the people - 6,750

Total of beeves - 72, 00

To the soldiers - 36,000

To the Lord from the soldiers - 72

To the people - 36,000

To the Levites from the people - 720

Total of asses - 1,000

To the soldiers - 30,500

continued...

Treasury of Scripture Knowledge

Numbers 31:37 and the LORD'S levy of the sheep was 675;

Numbers 31:39 and the donkeys were 30, 500, from which the LORD'S levy was 61;

Library
Numbers
Like the last part of Exodus, and the whole of Leviticus, the first part of Numbers, i.-x. 28--so called,[1] rather inappropriately, from the census in i., iii., (iv.), xxvi.--is unmistakably priestly in its interests and language. Beginning with a census of the men of war (i.) and the order of the camp (ii.), it devotes specific attention to the Levites, their numbers and duties (iii., iv.). Then follow laws for the exclusion of the unclean, v. 1-4, for determining the manner and amount of restitution
John Edgar McFadyen—Introduction to the Old Testament

Cross References
Numbers 31:37
of which the tribute for the LORD was 675;

Numbers 31:39
30,500 donkeys, of which the tribute for the LORD was 61;

1 Chronicles 7:4
According to their family genealogy, they had 36,000 men ready for battle, for they had many wives and children.

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