Numbers 31:28

31:28 “You must exact ¹  a tribute for the Lord from the fighting men who went out to battle: one life out of five hundred, from the people, the cattle, and from the donkeys and the sheep.

Numbers 31:37

31:37 the Lord’s tribute from the sheep was 675.

[31:28]  ¹ tn The verb is the Hiphil, “you shall cause to be taken up.” The perfect with vav (ו) continues the sequence of the instructions. This raised offering was to be a tax of one-fifth of one percent for the Lord.