And the LORD said to Moses: See the comments on verse 11 and 1.1. This verse introduces the LORD’s instructions to Moses in verses 45-48. God says the male Levites belong to him in place of the firstborn Israelite sons. There were 273 more firstborn Israelite sons than male Levites, so God tells Moses to redeem these extra Israelites by paying for them and giving the money to the priests.

Quoted with permission from de Regt, Lénart J. and Wendland, Ernst R. A Handbook on Numbers. (UBS Helps for Translators). Miami: UBS, 2016. For this and other handbooks for translators see here .