Numbers 31:25-29

25Now the Lord spoke to Moses, saying:

26“Count up the plunder that was taken—of man and beast—you and Eleazar the priest and the chief fathers of the congregation;

27and divide the plunder into two parts, between those who took part in the war, who went out to battle, and all the congregation.

28And levy a tribute for the Lord on the men of war who went out to battle: one of every five hundred of the persons, the cattle, the donkeys, and the sheep;

29take it from their half, and give it to Eleazar the priest as a heave offering to the Lord.