Numbers 31:26-29

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.