Numbers 31:27-29

King James Version

²⁷ 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:

²⁸ 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:

²⁹ Take it of their half, and give it unto Eleazar the priest, for an heave offering of the Lord.