47 thou shalt take five shekels apiece by the poll; after the shekel of the sanctuary shalt thou take them (the shekel is twenty gerahs):
This they shall give, every one that passeth over unto them that are numbered, half a shekel after the shekel of the sanctuary; (the shekel is twenty gerahs;) half a shekel for an offering to Jehovah.
And if it be from a month old even unto five years old, then thy estimation shall be of the male five shekels of silver, and for the female thy estimation shall be three shekels of silver.
And those that are to be redeemed of them from a month old shalt thou redeem, according to thine estimation, for the money of five shekels, after the shekel of the sanctuary (the same is twenty gerahs).
And the shekel shall be twenty gerahs; twenty shekels, five and twenty shekels, fifteen shekels, shall be your maneh.
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Commentary on Numbers 3 Matthew Henry Commentary
Chapter 3
This chapter and the next are concerning the tribe of Levi, which was to be mustered and marshalled by itself, and not in common with the other tribes, intimating the particular honour put upon them and the particular duty and service required from them. The Levites are in this chapter considered,
Num 3:1-13
Here,
Num 3:14-39
The Levites being granted to Aaron to minister to him, they are here delivered to him by tale, that he might know what he had, and employ them accordingly. Observe,
Num 3:40-51
Here is the exchange made of the Levites for the first-born.