50 of the firstborn of the children of Israel he took the money, a thousand three hundred and sixty-five [shekels], according to the shekel of the sanctuary.
And for those that are to be ransomed, the two hundred and seventy-three of the firstborn of the children of Israel, which are in excess over the Levites, thou shalt take five shekels apiece by the poll, according to the shekel of the sanctuary shalt thou take them, -- twenty gerahs the shekel;
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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.