Matthew Poole and continuators on Exodus 30:15

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.

This was partly to teach them, that all souls are of equal worth in themselves and price with God, that there is no respect of persons with God and in Gods Worship and Service, but Gospel-graces, Ordinances and Priviledges are common and equal to all, Exod. 12. and 16. 18. Gal. 3. 28. Col. 3. 11. that all persons are alike obnoxious to divine justice, and are redeemed by one and the same price; partly to check the arrogance and vanity of the rich, who are very apt to despise the poor; and partly that by this means the number of the people might be exactly known when occasion required it.

Marginal references: Heb. multipl[illegible: 1+ letters].; Heb. diminish.