44 Then the Lord spoke to Moses, saying: 45 Accept the Levites as substitutes for all the firstborn among the Israelites, and the livestock of the Levites as substitutes for their livestock; and the Levites shall be mine. I am the Lord. 46 As the price of redemption of the two hundred seventy-three of the firstborn of the Israelites, over and above the number of the Levites, 47 you shall accept five shekels apiece, reckoning by the shekel of the sanctuary, a shekel of twenty gerahs. 48 Give to Aaron and his sons the money by which the excess number of them is redeemed. 49 So Moses took the redemption money from those who were over and above those redeemed by the Levites; 50 from the firstborn of the Israelites he took the money, one thousand three hundred sixty-five shekels, reckoned by the shekel of the sanctuary; 51 and Moses gave the redemption money to Aaron and his sons, according to the word of the Lord, as the Lord had commanded Moses.
Matthew Henry's Commentary on Numbers 3:44-51
Commentary on Numbers 3:40-51
(Read Numbers 3:40-51)
The number of the first-born, and that of the Levites, came near to each other. Known unto God are all his works beforehand; there is an exact proportion between them, and so it will appear, when they are compared together. The small number of first-born, over and above the number of the Levites, were to be redeemed, and the redemption-money given to Aaron. The church is called the church of the first-born, which is redeemed, not as they were, with silver and gold; but, being devoted by sin to the justice of God, is ransomed with the precious blood of the Son of God. All men are the Lord's by creation, and all true christians are his by redemption. Each should know his own post and duty; nor can any service required by such a Master be rightly accounted mean or hard.