Genesis 47:23

20 And Joseph bought all the land of Egypt for Pharaoh; for the Egyptians sold every man his field, because the famine prevailed over them: so the land became Pharaoh's.

21 And as for the people, he removed them to cities from [one] end of the borders of Egypt even to the [other] end thereof.

22 Only the land of the priests bought he not; for the priests had a portion [assigned them] by Pharaoh, and ate their portion which Pharaoh gave them: wherefore they sold not their lands.

23 Then Joseph said to the people, Behold, I have bought you this day and your land for Pharaoh: lo, [here is] seed for you, and ye shall sow the land.

24 And it shall come to pass in the increase, that ye shall give the fifth [part] to Pharaoh, and four parts shall be your own, for seed of the field, and for your food, and for them of your households, and for food for your little ones.

25 And they said, Thou hast saved our lives: let us find grace in the sight of my lord, and we will be Pharaoh's servants.

26 And Joseph made it a law over the land of Egypt to this day, [that] Pharaoh should have the fifth [part]; except the land of the priests only, [which] became not Pharaoh's.