Numbers 31:25-54

The apportionment of the spoil. Those who fought and those who remained behind were to receive equal shares. This was an ancient custom, which was traced to the action of David (1 Samuel 30:24 f.). But before the appropriation by individuals, a religious tax was to be paid. The fighters were to pay from their share 1/500th to the priests, and the others 1/50th to the Levites. Such a tax is not mentioned elsewhere in the O.T., but perhaps, like the foregoing regulation, it had an ancient custom behind it. Mohammed, whose religion was ultimately based on the O.T., enjoined a similar tax of 1/5th (Koranviii. 42, cited by Gray).