Genesis 47:24-26 International Standard Version (ISV)
24 When harvest season arrives, you are to provide a fifth of the harvest to Pharaoh. The remaining four fifths are to be for your use, for seed, and to feed you, your households, and your little ones.”
25 “You’ve saved our lives,” they replied. “If it pleases you, your Excellency, we’ll be Pharaoh’s slaves.”
26 So Joseph crafted a statute concerning Egypt that remains valid to this day that Pharaoh should own a fifth of the produce, excluding the land belonging to the priests, which remained outside of Pharaoh’s control.