We have - brought an oblation for the Lord - So it appears there was a great deal of booty taken which did not come into the general account; and of this the soldiers, of their own will, made a very extensive offering to God, because he had preserved them from falling in battle. That not one man should have been slain is a most extraordinary circumstance, and powerfully marks the peculiar superintendence of God's especial providence. The Midianites must certainly have made some resistance; but that was ineffectual, because it was against the Lord. When any nation undertakes a crusade against those whom they are pleased to call the Lord's enemies, let them bring from the contest this proof of their Divine mission, viz., that not one man of them is either lost or missing; and then, and not till then, shall we believe that God hath sent them.
To make an atonement for our souls - That is, to make an acknowledgment to God for the preservation of their lives. The gold offered on this occasion amounted to 16,750 shekels, equal to 37,869, 16s. 5d. of our money. See the note on Exodus 25:39, where the true value of the shekel is given, and a rule laid down to reduce it to English money.
The “chains” were “armlets” 2 Samuel 1:10. The “rings” were “finger-rings,” or “seal-rings;” and the “tablets” were worn suspended from the neck Exodus 35:22.
To make an atonement for our souls before the Lord - Compare Exodus 30:11-16. The atonement was not for any special offence committed (which would have called for a sacrifice of blood-shedding), but rather like the half-shekel given at the census in the Book of Exodus (loc. cite), was an acknowledgment of having received undeserved mercies. These, if unacknowledged, would have entailed guilt on the soul.