Numbers 31:27-29

Complete Jewish Bible

²⁷ and divide the booty into two parts: half for the experienced soldiers who went out to battle, and half for the rest of the community. ²⁸ From the portion of the soldiers who went out to battle, levy a tax for Adonai consisting of one-five-hundredth of the persons, cattle, donkeys and sheep; ²⁹ take it from their half and give it to El‘azar the cohen as a portion set apart for Adonai.