Bilangan 31:21

31:21 Then Eleazar the priest said to the men of war who had gone into the battle, “This is the ordinance of the law that the Lord commanded Moses:

Bilangan 31:26

31:26 “You and Eleazar the priest, and all the family leaders of the community, take the sum ¹  of the plunder that was captured, both people and animals.

[31:26]  ¹ tn The idiom here is “take up the head,” meaning take a census, or count the totals.