Numbers 31:26-29

26Take the sum of the prey that was taken, of man and of cattle, thou, and Eleazar the priest, and the chief fathers of the assembly;

27and divide the prey into halves, between them that conducted the war, who went out to the battle, and the whole assembly.

28And thou shalt levy a tribute for Jehovah of the men of war who went out to the army, one soul of five hundred of the persons, and of the oxen, and of the asses, and of the small cattle.

29Of their half shall ye take it, and give it unto Eleazar the priest, for a heave-offering of Jehovah.