²⁶ “You and Eleazar the priest and the family leaders of each tribe are to make a list of all the plunder taken in the battle, including the people and animals. ²⁷ Then divide the plunder into two parts, and give half to the men who fought the battle and half to the rest of the people. ²⁸ From the army’s portion, first give the Lord his share of the plunder—one of every 500 of the prisoners and of the cattle, donkeys, sheep, and goats.