במדבר, פרק ל״א, פסוק ל״ד

Following the war with Midian, a detailed inventory of the captured spoils was taken. Among the massive herds of livestock brought back, exactly sixty-one thousand donkeys were counted. This precise accounting raises a question about the animals that are completely missing from the record. The Midianites were known to have a great many camels. While it is possible they did not own horses, the complete absence of camels from the inventory stands out.

The reason these other animals were left out of the final count lies in the very purpose of the inventory. The livestock was counted specifically to calculate the required tax portion to be separated for the priests. Even if the captured herds included many camels and horses, these animals are not eligible to be given as priestly gifts. As a result, they were excluded from the count. Donkeys, however, hold a unique status. They are subject to a specific law requiring the redemption of a firstborn donkey, where a lamb must be given to a priest in its place. Because this rule directly connects them to the system of priestly offerings, the donkeys had to be counted with absolute precision [פענח רזא].