Divide the spoils equally between the soldiers who took part in the battle and the rest of the community.
References for Numbers 31:27
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.
References for Numbers 31:28
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.”
References for Numbers 31:30
So Moses and Eleazar the priest did as the LORD commanded Moses.
The plunder remaining from the spoils that the soldiers took was 675,000 sheep,
References for Numbers 31:32
and 32,000 women who had never slept with a man.
The half share of those who fought in the battle was: 337,500 sheep,
of which the tribute for the LORD was 675;
References for Numbers 31:37