Original Word: מֶכֶס
Part of Speech: Noun Masculine
Transliteration: mekec
Pronunciation: meh'-kes
Phonetic Spelling: (meh'-kes)
KJV: tribute
NASB: levy, tax
Word Origin: [probably from an unused root meaning to enumerate]

1. an assessment (as based upon a census)

tribute

Probably from an unused root meaning to enumerate; an assessment (as based upon a census) -- tribute.

Word Origin
from kasas
Definition
computation, proportion to be paid, tax
NASB Translation
levy (5), tax (1).

מֶ֫כֶס noun masculine computation, proportion to be paid, tax (Palmyrene מכסא Reckend^{ZMG 1885, 379 ff.}; Late Hebrew מֶכֶס, Aramaic מִכְסָא, tax (hence Arabic as loan-word Frä²⁸³); Assyrian miksu, Dl^{HWB 407} (√ מכס); Late Hebrew מוֺכֵס tax-collector; so Assyrian makkasu, compare Arabic ) — Numbers 31:28 ׳לי ׳זַהֲרֵמֹתָ֫ מ and thou shalt separate a tax (duty levied on the spoil) for ׳י, Numbers 31:37; Numbers 31:38; Numbers 31:39; Numbers 31:40; Numbers 31:41 (all P).

Biblical Occurrences

מֶכֶס appears six times, all in the narrative of Israel’s victory over Midian (Numbers 31:28, 37, 38, 39, 40, 41). The word designates the “tribute” that Moses was commanded to levy from the spoils of war:

“Then you shall levy a tribute to the LORD on the captives and the livestock—one out of every five hundred of the people, cattle, donkeys, and sheep” (Numbers 31:28).

The subsequent verses record the precise totals of sheep, cattle, donkeys, and human captives, and the delivery of the tribute to Eleazar the priest “as the LORD had commanded Moses” (Numbers 31:41).

Historical Setting

The Midianite campaign concluded the wilderness wanderings and served as a final lesson in obedience before Israel crossed the Jordan. The army numbered twelve thousand—one thousand from each tribe (Numbers 31:5). Their victory was unequivocally credited to God’s initiative (Numbers 31:3). The requirement of מֶכֶס underscored that triumph in holy war was not merely national success but divine gift; therefore, a token portion of every class of spoil—human and animal—had to be visibly returned to the LORD through His priest.

Distinctiveness of This Tribute

1. Scale: One-in-five-hundred (0.2 %) is markedly smaller than the tithe (one-in-ten) given from agricultural increase (Leviticus 27:30). The figure preserves the principle of firstfruits while recognizing the exceptional nature of wartime plunder.
2. Recipient: The tribute was delivered to Eleazar “as the LORD’s contribution”; thus it served both cultic and priestly support functions.
3. Context: Other forms of spoils were divided between combatants and the general congregation (Numbers 31:27). The מֶכֶס was taken only from the soldiers’ portion, teaching that those who directly experience God’s deliverance bear direct responsibility to honor Him.

Theological Implications

• Divine Ownership: By claiming a tribute from war spoils, the LORD asserted His sovereignty over every dimension of Israel’s life, including military power. “The horse is prepared for the day of battle, but victory belongs to the LORD” (Proverbs 21:31).
• Sanctity of Human Life: Even captives were included in the tribute, indicating that all life—friend or foe—stands under God’s jurisdiction.
• Integration of Worship and Warfare: The priests, not the warriors, ultimately handled the tribute, linking national security with the sanctuary.

Relation to Other Offerings

While the מֶכֶס shares motives with firstfruits and tithes, it uniquely arises from conflict rather than cultivation. Its closest analogue is the “herem” devotion of certain spoils to destruction (Joshua 6:17), yet here the items are not annihilated but consecrated for continued service. Thus Numbers 31 balances total ban with redeeming consecration, revealing a nuanced theology of war and worship.

Practical Ministry Lessons

1. Victories—military or spiritual—must translate into tangible acknowledgment of God’s grace. Modern believers express this through offerings, testimonies, and works of mercy.
2. Leaders are stewards, not owners, of success. Moses and Eleazar model transparent handling of resources, forestalling covetousness among the troops.
3. The seemingly small portion (0.2 %) reminds the church that gratitude, not percentage, is the essence of giving (2 Corinthians 9:7).

Christological and Eschatological Foreshadowing

The tribute anticipates the ultimate triumph of Christ, who “disarmed the rulers and authorities” (Colossians 2:15) and presented the spoils—redeemed lives—before the Father. As the priests received the מֶכֶס, so the ascended Lord “gave gifts to men” (Ephesians 4:8), equipping the church for ministry. Final fulfillment awaits the day when “the kingdoms of the world have become the kingdom of our Lord and of His Christ” (Revelation 11:15), and every victory is laid at His feet.

Summary

מֶכֶס is a wartime tribute that functioned as a concrete confession that Israel’s success belonged to God. By setting apart a token share of every category of spoil, the LORD taught His people to transform triumph into worship, anticipate the priestly mediation of Christ, and practice grateful stewardship in every sphere of life.

הַמֶּ֥כֶס המכס וּמִכְסָ֥ם וּמִכְסָם֙ ומכסם מֶ֙כֶס֙ מֶ֜כֶס מכס ham·me·ḵes hamMeches hammeḵes me·ḵes Meches meḵes ū·miḵ·sām umichSam ūmiḵsāmInterlinear Greek • Interlinear Hebrew • Strong's Numbers • Englishman's Greek Concordance • Englishman's Hebrew Concordance • Parallel Texts