Numbers 31:28

26“Count the plunder that was taken, both of man and of animal, you, and Eleazar the priest, and the heads of the fathers’ households of the congregation;

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

28Levy a tribute to the LORD of the men of war who went out to battle: one soul of five hundred; of the persons, of the cattle, of the donkeys, and of the flocks.

29Take it from their half, and give it to Eleazar the priest, for the LORD’s wave offering.

30Of the children of Israel’s half, you shall take one drawn out of every fifty, of the persons, of the cattle, of the donkeys, and of the flocks, of all the livestock, and give them to the Levites, who perform the duty of the LORD’s tabernacle.”