51 and Moses giveth the money of those ransomed to Aaron, and to his sons, according to the command of Jehovah, as Jehovah hath commanded Moses.
`Lo, here `am' I; testify against me, over-against Jehovah, and over-against His anointed; whose ox have I taken, and whose ass have I taken, and whom have I oppressed; whom have I bruised, and of whose hand have I taken a ransom, and hide mine eyes with it? -- and I restore to you.' And they say, `Thou hast not oppressed us, nor hast thou crushed us, nor hast thou taken from the hand of any one anything.'
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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.