exodus 30:11 And the LORD spake unto Moses, saying, - Free Bible Online

      11-16. When thou takest the sum of the children of Israel, &c.--Moses did so twice, and doubtless observed the law here prescribed. The tax was not levied from women, minors, old men (Nu 1:42, 45), and the Levites (Nu 1:47), they being not numbered. Assuming the shekel of the sanctuary to be about half an ounce troy, though nothing certain is known about it, the sum payable by each individual was two and four pence. This was not a voluntary contribution, but a ransom for the soul or lives of the people. It was required from all classes alike, and a refusal to pay implied a wilful exclusion from the privileges of the sanctuary, as well as exposure to divine judgments. It was probably the same impost that was exacted from our Lord (Mt 17:24-27), and it was usually devoted to repairs and other purposes connected with the services of the sanctuary.

JFB.