11 And the Lord spake unto Moses, saying,

12 When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the Lord, when thou numberest them; that there be no plague among them, when thou numberest them.

13 This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the Lord.

14 Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the Lord.

15 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.

16 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.

We have a brief aside where another offering required of the people is specified, after which we will go back to the preparation of the priests for their official duties. This new offering required every male over twenty to pay a single half shekel.

Estimates for the value of a half shekel very widely. The fact that all men were required to pay it, no matter their station in life, suggests that it was not a massive amount. And God is very explicit on this point. This was not an income tax and there was not a higher price for a rich man or a lower price for a poor man. This was a ransom for their souls, and the worth of every soul is equally precious.

This ransom would be used for “the service of the tabernacle.” Perhaps this was to hire the craftsmen for the upkeep of the structure and vessels, or to purchase the daily needs of the priests. These uses would only make sense if this was a recurring contribution, though, not just a one-time thing. While the verses here do not mention whether this half-shekel offering was recurring or not, Jewish tradition maintains that it was an annual offering, and thus would be well suited to the ongoing operation of the tabernacle.