Moses
Exodus 30:13BSB·traditional attribution

Everyone who crosses over to those counted must pay a half shekel, according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the LORD.

Matthew Henry Presbyterian

God did not pour all these precepts out at once on the mountain, but gave them in intervals, as Moses could receive and record them. This half-shekel tax shows that rich and poor are equally precious to the Lord: neither more nor less demanded, because souls have no price distinction before Him.

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Commenting on Exodus 30:11-16

John Gill Reformed Baptist

The sanctuary shekel was the standard weight kept in the temple itself, not a mere local reckoning. Half a shekel, about fourteen pence, was levied on every numbered soul as ransom for life forfeited by sin, a shadow of Christ's precious blood, His own self given as offering and sacrifice to God for His people in their stead.

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Geneva Bible Notes Reformed

This half shekel, an offering to the Lord, was the ransom price for every soul numbered among Israel. The sanctuary shekel served as the fixed standard for all weights, ensuring the redemption payment was uniform and true.

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