Since there were 273 more firstborn males from Isra’el than male L’vi’im, in order to redeem them,

Moshe took the redemption money from those who were over and above those redeemed by the L’vi’im;

“Everything that comes first out of the womb, of all living things which they offer to Adonai, whether human or animal, will be yours. However, the firstborn of a human being you must redeem, and the firstborn of an unclean beast you are to redeem.

The sum to be paid for redeeming anyone a month old or over is to be five shekels of silver [two ounces], as you value it, using the sanctuary shekel (this is the same as twenty gerahs).

But the firstborn of an ox, sheep or goat you are not to redeem; they are holy — you are to splash their blood against the altar and make their fat go up in smoke as an offering made by fire, as a fragrant aroma for Adonai.