45 Take the Levites in place of all the first sons of the children of Israel, and the cattle of the Levites in place of their cattle; the Levites are to be mine; I am the Lord.
And the Lord said to Moses, Let all the first male children be numbered, and take the number of their names. And give to me the Levites (I am the Lord) in place of the first sons of the children of Israel; and the cattle of the Levites in place of the first births among the cattle of the children of Israel.
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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.