Leviticus 27:26-27 - Redemption Of The Firstborn
26 Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's. 27 But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation.
40 And Jehovah said to Moses, Number all the first-born males of the children of Israel from a month old and upward, and take the number of their names. 41 And thou shalt take the Levites for me (I am Jehovah) instead of all the firstborn among the children of Israel; and the cattle of the Levites, instead of all the firstlings among the cattle of the children of Israel. 42 And Moses numbered, as Jehovah had commanded him, all the firstborn among the children of Israel. 43 And all the firstborn males, by the number of the names, from a month old and upward, according to their numbering, were twenty-two thousand two hundred and seventy-three.
44 And Jehovah spoke to Moses, saying, 45 Take the Levites instead of all the firstborn among the children of Israel, and the cattle of the Levites instead of their cattle; and the Levites shall be mine: I am Jehovah.
46 And for those that are to be ransomed, the two hundred and seventy-three of the firstborn of the children of Israel, which are in excess over the Levites, 47 thou shalt take five shekels apiece by the poll, according to the shekel of the sanctuary shalt thou take them, twenty gerahs the shekel; 48 and thou shalt give the money unto Aaron and unto his sons for those in excess among them who are to be ransomed.
49 And Moses took the ransom-money from them that were over and above those who were ransomed by the Levites; 50 of the firstborn of the children of Israel he took the money, a thousand three hundred and sixty-five shekels, according to the shekel of the sanctuary. 51 And Moses gave the money of them that were ransomed to Aaron and to his sons, according to the commandment of Jehovah, as Jehovah had commanded Moses.