Genesis 47:24
47:24 When you gather in the crop,
give
one-fifth of it to Pharaoh, and the rest
will be yours for seed for the fields and for you to eat, including those in your households and your little children.”
Genesis 47:26
47:26 So Joseph made it a statute, which is in effect to this day throughout the land of Egypt: One-fifth belongs to Pharaoh. Only the land of the priests did not become Pharaoh’s.