Leviticus 27:26-27 - Redemption Of The Firstborn

²⁶ "'Surely no man may consecrate a firstborn that already belongs to the Lord as a firstborn among the animals; whether it is an ox or a sheep, it belongs to the Lord. ²⁷ If, however, it is among the unclean animals, he may ransom it according to its conversion value and must add one fifth to it, but if it is not redeemed it must be sold according to its conversion value.

⁴⁰ Then the Lord said to Moses, "Number all the firstborn males of the Israelites from a month old and upward, and take the number of their names. ⁴¹ And take the Levites for me -- I am the Lord -- instead of all the firstborn males among the Israelites, and the livestock of the Levites instead of all the firstborn of the livestock of the Israelites." ⁴² So Moses numbered all the firstborn males among the Israelites, as the Lord had commanded him. ⁴³ And all the firstborn males, by the number of the names from a month old and upward, totaled 22,273.

⁴⁴ Then the Lord spoke to Moses: ⁴⁵ "Take the Levites instead of all the firstborn males among the Israelites, and the livestock of the Levites instead of their livestock. And the Levites will be mine. I am the Lord.

⁴⁶ And for the redemption of the 273 firstborn males of the Israelites who exceed the number of the Levites, ⁴⁷ collect five shekels for each one individually; you are to collect this amount in the currency of the sanctuary shekel (this shekel is twenty gerahs). ⁴⁸ And give the money for the redemption of the excess number of them to Aaron and his sons."

⁴⁹ So Moses took the redemption money from those who were in excess of those redeemed by the Levites. ⁵⁰ From the firstborn males of the Israelites he collected the money, 1,365 shekels, according to the sanctuary shekel. ⁵¹ Moses gave the redemption money to Aaron and his sons, according to the word of the Lord, as the Lord had commanded Moses.