Numbers 3:44

40 Then the LORD said to Moses, “Number every firstborn male of the Israelites a month old or more, and list their names.

41 You are to take the Levites for Me—I am the LORD—in place of all the firstborn of Israel, and the livestock of the Levites in place of all the firstborn of the livestock of the Israelites.”

42 So Moses numbered all the firstborn of the Israelites, as the LORD had commanded him.

43 The total number of the firstborn males a month old or more, listed by name, was 22,273.

44 Again the LORD spoke to Moses, saying,

45 “Take the Levites in place of all the firstborn of Israel, and the livestock of the Levites in place of their livestock. The Levites belong to Me; I am the LORD.

46 To redeem the 273 firstborn Israelites who outnumber the Levites,

47 you are to collect five shekels for each one, according to the sanctuary shekel of twenty gerahs.

48 Give the money to Aaron and his sons as the redemption price for the excess among the Israelites.”

Read all of Numbers 3