Numbers 31:51

And Moses and Eleazar the priest took the gold of them, even all wrought jewels.

Numbers 31:51 belongs to the account of Israel's war with the Midianites and the regulations for dividing the spoil. In that account Israel defeated the Midianites in battle and captured many people, cattle, sheep, asses, and other spoil. In disposing of the spoil one soul out of every five hundred was taken from the persons and from the beeves and the asses and the sheep. The word soul there is applied indiscriminately to both the human beings and the lower animals captured in the war.