40 And the LORD said unto Moses, Number all the firstborn of the males of the children of Israel from a month old and upward, and take the number of their names.
41 And thou shalt take the Levites for me (I am the LORD) instead of all the firstborn among the children of Israel; and the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel.
42 And Moses numbered, as the LORD commanded him, all the firstborn among the children of Israel.
43 And all the firstborn males by the number of names, from a month old and upward, of those that were numbered of them, were twenty and two thousand two hundred and threescore and thirteen.
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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.