Verses 48 through 54 speak of the offering to Jehovah by the officers of the army.
The officers and the captains said to Moses, "Your servants have taken the sum of the men of the battle who are under our authority, and there is not a man missing from us" (v. 49). This was the reason the officers brought an offering to Jehovah. The officers were not required to make such an offering; they did this voluntarily out of their own initiative.
"We have brought Jehovah's offering, what each man found, articles of gold, armlets and bracelets, signet rings, earrings, and necklaces, to make propitiation for ourselves before Jehovah" (v. 50). This indicates that the officers were sensitive and knowledgeable, knowing their condition before God. They realized that there was something concerning them which was not right or fitting and that they needed to make propitiation for themselves before God so that their situation with God could be appeased. This propitiation was made with articles of gold.
Moses and Eleazar the priest received from the officers the articles of gold as the heave offering offered to God and brought them into the tent of meeting as a memorial for the sons of Israel before Jehovah (vv. 51-54). Their offering was a heave offering, something in ascension.
In 31:13-54 we see a beautiful picture of one accord. The situation among the different categories of people was peaceful, pleasant, and harmonious. Also, the situation of the people with God was peaceful. The entire situation was pleasant because they were all in one accord.