Leviticus 27:26-27 - Redemption Of The Firstborn
26 But a man may not give by oath to the Lord the first-fruits of cattle which are offered to the Lord: if it is an ox or a sheep it is the Lord's. 27 And if it is an unclean beast, then the owner of it may give money to get it back, in agreement with the value fixed by you, by giving a fifth more; or if it is not taken back, let it be given for money in agreement with your valuing.
40 And the Lord said to Moses, Let all the first male children be numbered, and take the number of their names. 41 And give to me the Levites (I am the Lord) in place of the first sons of the children of Israel; and the cattle of the Levites in place of the first births among the cattle of the children of Israel. 42 So Moses had all the first sons among the children of Israel numbered, as the Lord said to him. 43 Every first son from a month old and over was numbered by name, and the number came to twenty-two thousand, two hundred and seventy-three.
44 And the Lord said to Moses, 45 Take the Levites in place of all the first sons of the children of Israel, and the cattle of the Levites in place of their cattle; the Levites are to be mine; I am the Lord.
46 And the price you have to give for the two hundred and seventy-three first sons of the children of Israel which are in addition to the number of the Levites, 47 Will be five shekels for every one, by the scale of the holy place (the shekel is twenty gerahs); 48 And this money, the price of those over the number of the Levites, is to be given to Aaron and his sons.
49 So Moses took the money, the price of those whose place had not been taken by the Levites; 50 From the first sons of Israel he took it, a thousand, three hundred and sixty-five shekels, by the scale of the holy place; 51 And he gave the money to Aaron and his sons, as the Lord had said.