Numbers 31:25-29

25And the Lord said to Moses,

26“You and Eleazar the priest and the family leaders of each tribe are to make a list of all the plunder taken in the battle, including the people and animals.

27Then divide the plunder into two parts, and give half to the men who fought the battle and half to the rest of the people.

28From the army’s portion, first give the Lord his share of the plunder—one of every 500 of the prisoners and of the cattle, donkeys, sheep, and goats.

29Give this share of the army’s half to Eleazar the priest as an offering to the Lord.