Numbers 31:25-29

25Then the Lord spoke to Moses:

26“You and Eleazar the priest, and all the family leaders of the community, take the sum of the plunder that was captured, both people and animals.

27Divide the plunder into two parts, one for those who took part in the war – who went out to battle – and the other for all the community.

28“You must exact a tribute for the Lord from the fighting men who went out to battle: one life out of five hundred, from the people, the cattle, and from the donkeys and the sheep.

29You are to take it from their half-share and give it to Eleazar the priest for a raised offering to the Lord.