Genesis 47:23 - Ellicott's Commentary On The Whole Bible

Lo, here is seed for you. — As Joseph would give them seed wherewith to sow their fields only when the famine was nearly over, these arrangements seem to have been completed shortly before the end of the seventh year; and then, with seed it would be necessary also to supply them with oxen to plough the soil, and swine wherewith to trample in the seed (Rawlinson, Egypt, i. 76). A fifth part of the produce would be a very moderate rent, especially as there were no rates or taxes to be paid. The whole expenses of the State had to be defrayed from this rent.