Numbers 3:42-51 - The Levites Take The Place Of The First-Born Sons
42 And Moses numbered, as the LORD commanded him, all the firstborn of the children of Israel. 43 And all the firstborn males, in the sum of names, from a month old and above, were numbered twenty two thousand two hundred and seventy three.
44 And the LORD spake unto Moses, saying, 45 "Take the Levites for all the firstborn of the children of Israel, and the cattle of the Levites for their cattle: and the Levites shall be mine, which am the LORD.
46 And for the redeeming of the two hundred and seventy three which are more than the Levites in the firstborn of the children of Israel, 47 take five sicles of every piece, after the sicles of the holy place; twenty geras; the sicles. 48 And give the money, wherewith the odd number of them is redeemed, unto Aaron and his sons."
49 And Moses took the redemption money of the overplus that were more than the Levites, 50 among the firstborn of the children of Israel: and it came to a thousand three hundred and sixty five sicles, of the holy sicle. 51 And he gave that redemption money unto Aaron and his sons at the word of the LORD, even as the LORD commanded Moses.