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The Levites Are Accepted as Substitutes for the First-Born Sons

40 The Lord said to Moses, “Make a list and count the first-born sons at least one month old in each of the Israelite families. 41 They belong to me, but I will accept the Levites as substitutes for them, and I will accept the Levites' livestock as substitutes for the Israelites' first-born livestock.”

42 Moses obeyed the Lord and counted the first-born sons;

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