Leviticus 27:26-27 - Redemption Of The Firstborn

²⁶ Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether ox, or sheep: it is the LORD'S. ²⁷ And if it shall be of an unclean beast, then he shall redeem it, according to thy estimation, and shall add to it a fifth part of it: or if it shall be not redeemed, then it shall be sold according to thy estimation.

⁴⁰ And the LORD said to Moses, number all the first-born of the 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 the LORD) instead of all the first-born 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 the LORD commanded him, all the first-born among the children of Israel. ⁴³ And all the first-born males by the number of names, from a month old and upward, of those that were numbered of them, were twenty and two thousand two hundred and seventy and three.

⁴⁴ And the LORD spoke to Moses, saying, ⁴⁵ Take the Levites instead of all the first-born among the children of Israel, and the cattle of the Levites instead of their cattle; and the Levites shall be mine: I am the LORD.

⁴⁶ And for those that are to be redeemed of the two hundred and seventy and three, of the first-born of the children of Israel, which are more than the Levites: ⁴⁷ Thou shalt even take five shekels apiece by the poll, after the shekel of the sanctuary shalt thou take them: the shekel is twenty gerahs. ⁴⁸ And thou shalt give to Aaron and to his sons the money, with which the odd number of them is to be redeemed.

⁴⁹ And Moses took the redemption-money of them that were over and above them that were redeemed by the Levites: ⁵⁰ Of the first-born of the children of Israel he took the money; a thousand three hundred and sixty and five shekels, after the shekel of the sanctuary. ⁵¹ And Moses gave the money of them that were redeemed to Aaron, and to his sons, according to the word of the LORD, as the LORD commanded Moses.