Kommentar zu Bereschit 47:24

לזרע השדה FOR SEED OF THE FIELD — for sowing every year),

את האדמה, which is his, והיה בתבואות When it come to the crops, which are his,

חמישית לפרעה, one fifth for Pharaoh, etc. Joseph was astute enough to say that Pharaoh would collect the first 20% of any seed. Even if, as a result, the remaining 80% would be only sufficient for the farmer to plant and to break even, Pharaoh would not agree to collect less than his 20%. On the other hand, the farmers would be at liberty to collect the overage whether there be a lot or a little.

ולאשר בבתיכם, a reference to male and female servants as well as to horses and donkeys. [which had not been included in the מקנה, livestock, which Joseph had taken in payment for food on behalf of Pharaoh. Ed.]

וארבע הידות יהיה לכם, “and the other four fifths will be yours.” One quarter of the crop was intended to provide seed for next year’s crop; another quarter was intended for consumption by the farmer and his wife, yet another quarter for the farmer’s resident helpers other than his immediate family, and one quarter for use by the children.

For each year. I.e., not the first year alone. Re’m asks: Why did Rashi not make this comment at the beginning of the verse, “When it produces”? then it would apply to everything written afterward. The answer is: Here, [Rashi’s comment] is proven true. For Yoseif already said, “Here is seed, plant the soil.” Why does it say here, “For seed for your fields”? Perforce, because the statute of giving a fifth to Pharaoh applied for each year, thus he ordered them here to sow [each year] so that the fifth not become lessened. But if the statute was only for the first year, why was Yoseif concerned whether they sow [each year] or not? Perforce, it must have been for each year. (Nachalas Yaakov)

ונתתם חמישית לפרעה, “and you will hand over 20% of the harvest to Pharaoh as his share. The harvest was divided into five equal portions. 1) to serve as seed; 2) to provide food for the grower; 3) to provide for his slaves and maidservants; 4) to provide for his young children; and 5) to go to Pharaoh as a tax.

ולאשר בבתיכם AND FOR THEM OF YOUR HOUSEHOLDS — means and as food for the servants and maidservants that are in your houses,

ונתתם חמישית לפרעה, you will hand over one fifth to Pharaoh, for this is what you have to pay him in return for what he has done for you.

ולאכול לטפכם, and for your children to eat. Joseph made sure that the people would have enough food from the 80% of harvests of their parents even though he was aware that the children would require more food than their elders, it being well known that they were being wasteful. The land of Egypt, normally, has a surplus of food due to the irrigation method based on the overflow of the Nile, so that by being allowed to keep four fifths of their crops the farmers would not suffer hardship.

As food for your man servants and maid servants that are in your homes. [Rashi knows Scripture is referring to this] because later it is specifically written לטפכם, referring to small children.

The reason Joseph mentioned separately that it would be "to eat for your children," instead of including the children when he had said that the 80% would be "for you and your households to consume" was, that the portions required by the children would be greater than that of their parents.

טפכם means your young children.

וארבע הידות יהיה לכם לזרע השדה, including the seed which he has to provide for you as any other owner of a field.

ולאכלכם, and for you to eat, something he is also obligated to provide for his slaves. Considering that he will keep his part of the bargain, he is entitled to keep the remaining fifth for himself.