Numbers 3:42-51 - The Levites Take The Place Of The First-Born Sons
42 So Moses registered every firstborn among the Israelites, as the Lord commanded him. 43 The total number of the firstborn males one month old or more listed by name was 22,273.
44 The Lord spoke to Moses again: 45 “Take the Levites in place of every firstborn among the Israelites, and the Levites’ cattle in place of their cattle. The Levites belong to Me; I am Yahweh.
46 As the redemption price for the 273 firstborn Israelites who outnumber the Levites, 47 collect five shekels for each person, according to the standard sanctuary shekel—20 gerahs to the shekel.
49 So Moses collected the redemption money from those in excess of the ones redeemed by the Levites. 50 He collected the money from the firstborn Israelites: 1,365 shekels