John Gill Commentary Genesis 47:24

"And it shall come to pass at the ingatherings, that ye shall give a fifth unto 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." — Genesis 47:24 (ASV)

And it shall come to pass, in the increase
When the land shall produce an increase, and it shall be gathered in:

that you shall give the fifth [part] unto Pharaoh ;
a fifth part of the increase:

and four parts shall be your own ;
for the following uses, one part

for seed of the field :
to sow again with for the next year: a second part

for your food ;
for food for themselves: a third part

for them of your household ;
their servants and maids: and the fourth part

for food for your little ones ;
for their children, be they young or old; or however four parts of five he proposed they should have for their own use, and for the maintenance of their families, which was a kind and generous proposal, when all might have been demanded, and they and theirs treated as slaves.