40 And Jehovah saith unto Moses, `Number every first-born male of the sons of Israel from a son of a month and upward, and take up the number of their names;
41 and thou hast taken the Levites for Me (I `am' Jehovah), instead of every first-born among the sons of Israel, and the cattle of the Levites instead of every firstling among the cattle of the sons 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.