Matthew Poole and continuators on Exodus 30:16

16 And thou shalt take the atonement-money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation, that it may be a memorial unto the children of Israel before the LORD, to make an atonement for your souls.

For the building and furniture of it, and the maintenance of Gods worship in it.

Either to the people who hereby profess God to be their Lord and owner, and themselves his subjects and tributaries; or to God, who hereby takes occasion to remember them and to own them for his people.

Marginal references: chap. 38. 25.