But the firstling of a cow, or the firstling of a sheep, or the firstling of a goat, you shall not redeem …: The Hebrew particle ʾak rendered But introduces a contrast. For firstling see verse 15. For the general Hebrew word rendered cow (shor), see 7.3. The Hebrew word for sheep (kesev) refers to a young ram. For the Hebrew word rendered goat (ʿez), which refers to an adult billy goat, see 7.16. It should be borne in mind, though, that the emphasis is not on the sex or age of these animals, but on their firstborn (male) offspring. For you shall not redeem, see verse 15. The Hebrew pronouns for you and yours are singular again (see verses 12-13). A model that reorders this sentence is “But you must not accept payment to buy back any firstborn [male] calf, sheep, or goat.”

They are holy may be rendered “they belong completely to me” (Good News Translation). God has prior claim on these firstborn animals (so Levine, page 448), as in the case of the firstborn sons (verse 15).

You shall sprinkle their blood upon the altar, and shall burn their fat as an offering by fire, a pleasing odor to the LORD: These animals had to be sacrificed to God. You shall sprinkle their blood upon the altar means the priests had to throw the blood of these animals against the altar after they killed them. The Law of Moses assigned to the priests the task of throwing the blood of sacrificed animals against the altar (see Lev 1.5, 11; 3.2, 8). The Hebrew verb for sprinkle is better rendered “Splatter” (Contemporary English Version) or “throw” (Good News Translation). Shall burn their fat means the priests had to burn the fatty parts of these animals, for all the fat belonged to God, so the priests were not allowed to eat it (see Lev 3.16-17). For an offering by fire, a pleasing odor to the LORD, see 15.3. As noted there, the Hebrew word for offering by fire (ʾishsheh) is a general term for any sacrifice. Here a pleasing odor to the LORD is regarded as synonymous with an offering by fire and as an expression of its function. These two phrases may be rendered “an offering that is made with fire which gives a smell that is pleasant to me” (similarly New International Readers Version).

But their flesh shall be yours: The priests could eat all the meat of the firstborn male animals, except for the fatty parts.

As the breast that is waved and as the right thigh are yours: See 6.20. They could eat this meat just as they could eat the breast and the right rear shank of a peace offering. New Revised Standard Version provides a more accurate rendering here, saying “just as the breast that is elevated and as the right thigh are yours” (similarly New Jewish Publication Society’s Tanakh).

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 .