45 Take the Levites instead of all the first-born among the children of Israel, and the cattle of the Levites instead of their cattle; and the Levites shall be mine: I am Jehovah.
And Jehovah said unto Moses, Number all the first-born males of the children of Israel from a month old and upward, and take the number of their names. And thou shalt take the Levites for me (I am Jehovah) instead of all the first-born among the children of Israel; and the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel:
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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.