Numbers 31:26

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

Numbers 35:3

35:3 Thus they will have towns in which to live, and their grazing lands will be for their cattle, for their possessions, and for all their animals.

tn The idiom here is “take up the head,” meaning take a census, or count the totals.