Numbers 31:26-29

26“You and Eleazar the priest and the leaders of the fathers’ households of the congregation are to take a count of the spoil of war that was captured, both people and livestock.

27Divide the spoil into two [equal] parts between those who were involved in the war, that is, those who went out to battle and all [the rest of] the congregation.

28Levy a tax for the Lord from the warriors who went to battle, one in five hundred of the persons, the oxen, the donkeys, and the flocks.

29Take this tribute from the warriors’ half and give it to Eleazar the priest as an offering to the Lord.