Take a census of the whole Israelite community by their clans and families, listing every man by name, one by on

 Numbers 1-3

The Lord spoke to Moses in the tent of meeting in the Desert of Sinai on the first day of the second month of the second year after the Israelites came out of Egypt. He said: “Take a census of the whole Israelite community by their clans and families, listing every man by name, one by one. You and Aaron are to count according to their divisions all the men in Israel who are twenty years old or more and able to serve in the army.

The Lord said to Moses and Aaron: “The Israelites are to camp around the tent of meeting some distance from it, each of them under their standard and holding the banners of their family.”

The Lord said to Moses, “Bring the tribe of Levi and present them to Aaron the priest to assist him. They are to perform duties for him and for the whole community at the tent of meeting by doing the work of the tabernacle.

The Lord said to Moses, “Count all the firstborn Israelite males who are a month old or more and make a list of their names. Take the Levites for me in place of all the firstborn of the Israelites, and the livestock of the Levites in place of all the firstborn of the livestock of the Israelites. I am the Lord.”

The Lord also said to Moses, “Take the Levites in place of all the firstborn of Israel, and the livestock of the Levites in place of their livestock. The Levites are to be mine. I am the Lord. To redeem the 273 firstborn Israelites who exceed the number of the Levites, collect five shekels for each one, according to the sanctuary shekel, which weighs twenty gerahs. Give the money for the redemption of the additional Israelites to Aaron and his sons.

Why?

The Lord asked Moses to count the number os Israelites, let them know how many people they were, and after arriving in the promised land, they may count the mercy and grace that the Lord has given them.

Count the man only, for a man means their family and their clans.

Every firstborn man belongs to the Lord; the Levites took all the firstborn of Israel, so redeem them with money. It is like the devotion of all Israelites.

How?

First born is belong to the Lord, so the one ten of our imcome are belong to the either. It is not means God like our money, but it means all we have are the grace of the Lord, this one ten is belong to the Lord.