Numbers 31:25-31

Now the LORD spoke to Moses, saying: “Count up the plunder that was taken—of man and beast—you and Eleazar the priest and the chief fathers of the congregation; and divide the plunder into two parts, between those who took part in the war, who went out to battle, and all the congregation. And levy a tribute for the LORD on the men of war who went out to battle: one of every five hundred of the persons, the cattle, the donkeys, and the sheep; take it from their half, and give it to Eleazar the priest as a heave offering to the LORD. And from the children of Israel’s half you shall take one of every fifty, drawn from the persons, the cattle, the donkeys, and the sheep, from all the livestock, and give them to the Levites who keep charge of the tabernacle of the LORD.” So Moses and Eleazar the priest did as the LORD commanded Moses.