Numbers 3:40-41 ▼

40 And YHWH says to Moses, “Number every firstborn male of the sons of Israel from a son of a month and upward, and take up the number of their names;

41 and you have taken the Levites for Me (I [am] YHWH), instead of every firstborn among the sons of Israel, and the livestock of the Levites instead of every firstling among the livestock of the sons of Israel.”