John Gill Commentary Numbers 31:28

"And levy a tribute unto Jehovah of the men of war that went out to battle: one soul of five hundred, [both] of the persons, and of the oxen, and of the asses, and of the flocks:" — Numbers 31:28 (ASV)

And levy a tribute unto the Lord of the men of war, which went
out to battle
That is, out of the part of the prey which was divided to them:

one soul of five hundred ,
both "of the persons"; or one woman of five hundred, as the Targum of Jonathan:

and of the beeves, and of the asses, and of the sheep ;
that is, one out of five hundred, of each of them also.