Numbers 3:41

And thou shalt take the Levites for me (I am the LORD) instead of all the firstborn among the children of Israel; and the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel.

The Lord took the Levites to himself instead of all the firstborn among the children of Israel, and the cattle of the Levites instead of all the firstlings among the cattle of Israel. The Levites and their cattle were thus set as substitutes for Israel's firstborn people and firstborn cattle. The chapter concerns the redemption of the firstborn and ceremonies connected with worship.

The change transferred to the Levites the priestly service and privilege formerly associated with the firstborn. It honored them for faithfulness in the golden-calf crisis, when they responded to the call for those on the Lord's side. To them was also given the priestly work originally intended for all Israel if the people had remained faithful.

By this exchange the Levites were separated from the other tribes and set apart for the special work, service, and responsibility of the sanctuary and tabernacle. Through their dedicated cattle they provided from their ranges all the daily national offerings required, which is why they were given extensive grazing lands, so that whether at the sanctuary or in their allotted cities they were constantly employed in the interests of sanctuary work. In the context of the chapter, the Kohathite Levites were assigned to carry the ark on their shoulders when it was moved, not to transport it on a cart.

The firstborn still had to be redeemed, and the redemption proceeds went to the Levites. The verse supports the appointment of the tribe of Levi to priestly service under the Aaronic order, a priesthood established for its appointed age until type met antitype. It states part of the order written in the book of Moses for the service of God at Jerusalem, and the returned exiles set the priests in their divisions and the Levites in their courses according to that order at the dedication of the temple. The transfer shows that the term firstborn can describe rank or preeminence rather than birth order.