Numbers 31:25-29

25And the LORD spake unto Moses, saying,

26Take the sum of the prey that was taken, both of man and of beast, thou, and Eleazar the priest, and the heads of the fathers’ houses of the congregation:

27and divide the prey into two parts; between the men skilled in war, that went out to battle, and all the congregation:

28and levy a tribute unto the LORD of the men of war that went out to battle: one soul of five hundred, both of the persons, and of the beeves, and of the asses, and of the flocks:

29take it of their half, and give it unto Eleazar the priest, for the LORD’S heave offering.