Parshat Ki-Tisa opens with the subject of the half-shekel. What are Bnei Yisrael being commanded to do here? What is the purpose of giving a half-shekel? Clearly, the issue of counting is central to this unit. But is there actually a command to hold a census? Through an analysis of the various reasons for conducting a census, we can understand that it must be conducted along with an offering to God, reminding us that it is God Who made us numerous, Who gave us the power to succeed. In Parshat Ki-Tisa, among all the commands concerning the building of the Mishkan, God commands us to number the people by means of giving an offering to God, in order to remind us – specifically during the census – the place of the Divine Presence amongst Israel, the dependence upon God, the need to turn to Him.

Additional References
II Samuel 24
Courtesy of the Virtual Beit Midrash, Yeshivat Har Etzion