Numbers 3:46. For those that are to be redeemed — It is probable, in the exchange they began with the eldest of the firstborn, and so downward, so that those were to be redeemed who were the two hundred and seventy- three youngest of them.

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.This redemption money (see the marginal references) would perhaps be exacted from the parents of the "youngest" children of the 22,273 Numbers 3:43. The cattle of the Levites was doubtless taken in the gross as an equivalent for the first-born cattle of the other tribes, which of course, no less than the first-born of men, belonged to the Lord; and in future would have to be redeemed Numbers 18:15; Deuteronomy 15:19. 41. the cattle of the Levites—These, which they kept to graze on the glebes and meadows in the suburbs of their cities, to supply their families with dairy produce and animal food, were also taken as an equivalent for all the firstlings of the cattle which the Israelites at that time possessed. In consequence of this exchange the firstlings were not brought then, as afterwards, to the altar and the priests. No text from Poole on this verse.

And for those that are to be redeemed, &c. With money, there being not Levites enough to answer to them, and exchange for them:

of the two hundred and threescore and thirteen of the firstborn of the children of Israel, which are more than the Levites; for the sum total of the Levites, as given, was but 22,000, Numbers 3:39, whereas the sum total of the firstborn of Israel were 22,273, Numbers 3:43, so that there were, two hundred seventy three more of the latter than of the former; and what was to be done with these next follows.

And for those that are to be redeemed of the two hundred and threescore and thirteen of the firstborn of the children of Israel, which are more than the Levites;