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Numbers 31:28-30

28-30"Then tax the booty that goes to the soldiers at the rate of one life out of five hundred, whether humans, cattle, donkeys, or sheep. It's a God-tax taken from their half-share to be turned over to Eleazar the priest on behalf of God. Tax the congregation's half-share at the rate of one life out of fifty, whether persons, cattle, donkeys, sheep, goats, or other animals. Give this to the Levites who are in charge of the care of God's Dwelling."

31Moses and Eleazar followed through with what God had commanded Moses.