Numbers 31:26-29

26"Take the count of the plunder that was taken, both of man and of beast, you and Eleazar the priest and the heads of the fathers' houses of the congregation,

27and divide the plunder into two parts between the warriors who went out to battle and all the congregation.

28And levy for the Lord a tribute from the men of war who went out to battle, one out of five hundred, of the people and of the oxen and of the donkeys and of the flocks.

29Take it from their half and give it to Eleazar the priest as a contribution to the Lord.