Numbers 3:40-41 ▼

40 Then the LORD said to Moses, “Count every firstborn male of the sons of Israel from a month old and upward, and make a list of their names.

41 And you shall take the Levites for Me—I am the LORD—instead of all the firstborn among the sons of Israel; and the cattle of the Levites in place of all the firstborn among the cattle of the sons of Israel.”