Genesis 47:26
So Joseph established a law that a fifth of the produce belongs to Pharaoh, and it is in effect in the land of Egypt to this day. Only the priests' land does not belong to Pharaoh.
Context
26Joseph made it a statute concerning the land of Egypt valid to this day, that Pharaoh should have the fifth; only the land of the priests did not become Pharaoh’s.

      27Now Israel lived in the land of Egypt, in Goshen, and they acquired property in it and were fruitful and became very numerous. 28Jacob lived in the land of Egypt seventeen years; so the length of Jacob’s life was one hundred and forty-seven years.

      29When the time for Israel to die drew near, he called his son Joseph and said to him, “Please, if I have found favor in your sight, place now your hand under my thigh and deal with me in kindness and faithfulness. Please do not bury me in Egypt, 30but when I lie down with my fathers, you shall carry me out of Egypt and bury me in their burial place.” And he said, “I will do as you have said.” 31He said, “Swear to me.” So he swore to him. Then Israel bowed in worship at the head of the bed.



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