Numbers 31:25-29

And the LORD spake unto Moses, saying,

Take the sum of the prey that was taken, both of man and of beast, thou, and Eleazar the priest, and the chief fathers of the congregation:

And divide the prey into two parts; between them that took the war upon them, who went out to battle, and between all the congregation:

And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, both of the persons, and of the beeves, and of the asses, and of the sheep:

Take it of their half, and give it unto Eleazar the priest, for an heave offering of the LORD.