Joseph: Son of Jacob: Exempts the Priests from the Exactions
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Genesis 47:22, 26
However, he did not acquire the priests’ portion of the land, for it had been given to them by Pharaoh. They ate the rations that Pharaoh supplied; so they did not sell their land. / 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.