44 Then the Lord said to Moses, 45 "Take the Levites as substitutes for the firstborn sons of the people of Israel. And take the livestock of the Levites as substitutes for the firstborn livestock of the people of Israel. The Levites belong to me; I am the Lord . 46 There are 273 more firstborn sons of Israel than there are Levites. To redeem these extra firstborn sons, 47 collect five pieces of silver for each of them (each piece weighing the same as the sanctuary shekel, which equals twenty gerahs). 48 Give the silver to Aaron and his sons as the redemption price for the extra firstborn sons." 49 So Moses collected the silver for redeeming the firstborn sons of Israel who exceeded the number of Levites. 50 He collected 1,365 pieces of silver on behalf of these firstborn sons of Israel (each piece weighing the same as the sanctuary shekel). 51 And Moses gave the silver for the redemption to Aaron and his sons, just as the Lord had commanded.

Matthew Henry's Commentary on Numbers 3:44-51

Commentary on Numbers 3:40-51

(Read Numbers 3:40-51)

The number of the first-born, and that of the Levites, came near to each other. Known unto God are all his works beforehand; there is an exact proportion between them, and so it will appear, when they are compared together. The small number of first-born, over and above the number of the Levites, were to be redeemed, and the redemption-money given to Aaron. The church is called the church of the first-born, which is redeemed, not as they were, with silver and gold; but, being devoted by sin to the justice of God, is ransomed with the precious blood of the Son of God. All men are the Lord's by creation, and all true christians are his by redemption. Each should know his own post and duty; nor can any service required by such a Master be rightly accounted mean or hard.