The LORD said to Moses,
References for Numbers 31:25
"You and Eleazar the priest and the family heads1 of the community are to count all the people2 and animals that were captured.3
References for Numbers 31:26
Divide4 the spoils 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 5 one out of every five hundred, whether persons, cattle, donkeys, sheep or goats.
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 persons, cattle, donkeys, sheep, goats or other animals. Give them to the Levites, who are responsible for the care of the LORD's tabernacle.6"
References for Numbers 31:30
So Moses and Eleazar the priest did as the LORD commanded Moses.