Theodoret of Cyrus
Why did God decree that the firstborn should be counted among the people? Given that God had sanctified the entire tribe of Levi for His service and excused them from military duties, it is understandable that members of the other tribes might feel resentment toward this distinction. Therefore, the sovereign God reassures those harboring resentment that His commands are just. He states, "When the firstborn of the Egyptians were slain for your sake, then your firstborn were saved.
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Therefore instead of them, I have set apart the tribe of Levi for sacred duties, and in place of your firstborn livestock, the firstborn of the Levites." However, since the number of firstborn among the other tribes surpassed that of the Levites, He instructed that the priests receive five shekels for each additional firstborn (Num. 3:46-48). The shekel was determined to be twenty pennies, and this amount was deemed holy, being designated for divine service and not circulated among all. In another instance, Moses refers to these twenty penny coins as a didrachma (Lev. 27:25). This didrachma was also required by the Lord as a tribute for the firstborn (Matt. 17:24).