1)

Why does the Torah insert the (otherwise superfluous) words "Anshei ha?Milchamah ha?ha'Yotz'im la'Tzava"?

1.

Oznayim la'Tzava: To include the men who guarded the vessels.

2)

What is "mi'Kol ha'Beheimah" referring to? Why does the Torah not mention it by the tax of the soldiers?

1.

Ibn Ezra and Ha'amek Davar: It refers to other animals - such as camels and horses, which numbered less than five hundred, in which case Elazar received nothing. 1

1

See also Oznayim la'Torah. Refer to 31:33:1:1.

3)

Why was a similar tax not levied upon Kohanim and Levi'im following the wars with Sichon and Og?

1.

Ramban: Because the wars with Sichon and Og were part of the conquest of Cana'an, 1 from which the Kohanim and Levi'im were forbidden to benefit. 2

1

Refer to 31:32:2:1.

2

See 18:20. See also Oznayim la'Torah DH 've'Nasata osam la'Levi'im' who elaborates.

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