Numbers 31:26-28

Amplified Bible

²⁶ “You and Eleazar the priest and the leaders of the fathers’ households of the congregation are to take a count of the spoil of war that was captured, both people and livestock. 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.