Genesis 47:26
And Joseph made it a law over the land of Egypt unto this day, that Pharaoh should have the fifth part; except the land of the priests only, which became not Pharaoh’s. And Joseph made it a law over the land of Egypt unto this day, that Pharaoh should have the fifth part; except the land of the priests only, which became not Pharaoh’s.
Joseph established a lasting law over the land of Egypt that one-fifth of its produce should belong to Pharaoh, with only the land of the priests exempted from passing into Pharaoh's possession. During the famine the Egyptians sold their property and even themselves to Pharaoh in exchange for food. In contrast, the children of Israel were not enslaved but were given land in recognition of Joseph's service to Egypt. Joseph's father and his brothers were not taxed under this law and were generously supplied with food.