²⁶ “You and Eleazar the priest and the family heads^(A) of the community are to count all the people^(B) and animals that were captured.^{(C) 27} Divide^(D) the spoils equally between the soldiers who took part in the battle and the rest of the community. ²⁸ From the soldiers who fought in the battle, set apart as tribute for the Lord^(E) one out of every five hundred, whether people, cattle, donkeys or sheep.