Jamieson-Fausset-Brown on Numbers 31:48
officers . . . said . . . there lacketh not one man of us--A victory so signal, and the glory of which was untarnished by the loss of a single Israelitish soldier, was an astonishing miracle. So clearly betokening the direct interposition of Heaven, it might well awaken the liveliest feelings of grateful acknowledgment to God (Psa 44:2-3). The oblation they brought for the Lord "was partly an atonement" or reparation for their error (Num 31:14-16), for it could not possess any expiatory virtue, and partly a tribute of gratitude for the stupendous service rendered them. It consisted of the "spoil," which, being the acquisition of individual valor, was not divided like the "prey," or livestock…
Read the whole note in the consoleJohn Gill on Numbers 31:51
And Moses and Eleazar the priest took the gold of them,.... For it seems the several things before mentioned were all of gold:
even all wrought jewels; or "vessels of work" (h) or wrought vessels, or instruments, "chains, bracelets", &c. which were all of gold, and curiously wrought.
(h) "vas operis", Montanus.
John Calvin on Numbers 31:51–end
And Moses and Eleazar the priest took the gold. It was fitting that this should be added, lest any should suppose that Eleazar made a profit by the liberality of others. Moses, therefore, relates, that whatever gold was offered, was faithfully laid up as an ornament for the sanctuary. When it is said, "for a memorial for the children of Israel," it may be taken either actively or passively; viz., either that the gift may be a monument of their gratitude, or that it might conciliate favor for the people in the eyes of God; as if that offering of expiation brought before God, and represented, all those who thus professed themselves to be preserved by His grace. I prefer the latter sense myself…
Read the whole note in the consoleKeil & Delitzsch on Numbers 31:48–end
Sacred Oblations of the Officers. - When the officers reviewed the men of war who were "in their hand," i.e., who had fought the battle under their command, and found not a single man missing, they felt constrained to give a practical expression to their gratitude for this miraculous preservation of the whole of the men, by presenting a sacrificial gift to Jehovah; they therefore brought all the golden articles that they had received as booty, and offered them to the Lord "for the expiation of their souls" (see at Lev 1:4), namely, with the feeling that they were not worthy of any such grace, and not "because they had done wrong in failing to destroy all the enemies of Jehovah" (Knobel). Thi…