Numbers 31:28

31:28 “You must exact 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.

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.