Genesis 47:23-26

23Then Joseph said to the people, Behold, I have bought you this day and your land for Pharaoh: lo, here is seed for you, and ye shall sow the land. 24And it shall come to pass in the harvest, that ye shall give the fifth part to Pharaoh, and four parts shall be your own, for seed of the field, and for your food, and for them of your households, and for food for your little ones. 25And they said, Thou hast saved our lives: let us find grace in the sight of my lord, and we will be Pharaoh’s servants. 26And Joseph made it a law over the land of Egypt to this day, that Pharaoh should have the fifth part ; except the land of the priests only, which became not Pharaoh’s.1