Numbers 31:27 WEB

²⁵  Yahweh spoke to Moses, saying,

²⁶  Take the sum of the prey that was taken, both of man and of animal, you, and Eleazar the priest, and the heads of the fathers' [houses] of the congregation;

²⁷  and divide the prey into two parts: between the men skilled in war, who went out to battle, and all the congregation.

²⁸  Levy a tribute to Yahweh of the men of war who went out to battle: one soul of five hundred, [both] of the persons, and of the oxen, and of the donkeys, and of the flocks:

²⁹  take it of their half, and give it to Eleazar the priest, for Yahweh's heave-offering.