Numbers 31:28
And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, both of the persons, and of the beeves, and of the asses, and of the sheep: And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, both of the persons, and of the beeves, and of the asses, and of the sheep:
Numbers 31:28 stands within the account of Israel's war against Midian as God's judgment on those who had led Israel into sin. In that campaign setting it directs that a tribute unto the Lord be levied from what was taken. That tribute was to be drawn from the captured persons and animals, both the beeves and the asses and the sheep.