The LORD said to Moses,
“You and Eleazar the priest and the family heads of the community are to count all the people and animals that were captured.
Divide the spoils equally between the soldiers who took part in the battle and the rest of the community.
From the soldiers who fought in the battle, set apart as tribute for the LORD one out of every five hundred, whether people, cattle, donkeys or sheep.
Take this tribute from their half share and give it to Eleazar the priest as the LORD’s part.
From the Israelites’ half, select one out of every fifty, whether people, cattle, donkeys, sheep or other animals. Give them to the Levites, who are responsible for the care of the LORD’s tabernacle.”
So Moses and Eleazar the priest did as the LORD commanded Moses.