Numbers 31:27-29

Amplified Bible

²⁷ Divide the spoil into two [equal] parts between those who were involved in the war, that is, those who went out to battle and all [the rest of] the congregation. ²⁸ Levy a tax for the Lord from the warriors who went to battle, one in five hundred of the persons, the oxen, the donkeys, and the flocks. ²⁹ Take this tribute from the warriors’ half and give it to Eleazar the priest as an offering to the Lord.