3:41 And thou shalt take the Levites for me (I [am] the LORD) {f} instead of all the firstborn among the children of Israel; and the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel.
(f) So that now the Levites should satisfy the Lord for the first born of Israel, excepting the 273 which were more than the Levites for whom they paid money.
3:41 Instead of the first - born - Such as are now alive of them, but those which should be born of them hereafter are otherwise disposed. Of the Levites - Not that they were to be taken from the Levites, or to be sacrificed to God, any more than the Levites themselves were; but they together with the Levites were to be presented before the Lord by way of acknowledgment, that the Levites might be set apart for God's service, and their cattle for themselves as God's ministers, and for their support in God's work.
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.