אשר פקד משה ואהרן. נָקוּד עַל וְאַהֲרֹן, לוֹמַר שֶׁלֹּא הָיָה בְּמִנְיַן הַלְוִיִּם (בכורות ד'): אשר פקד משה ואהרן [ALL THAT WERE NUMBERED OF THE LEVITES] WHOM MOSES AND AARON NUMBERED — There are dots on the word Aaron to indicate that he was not among the number of the Levites (Bekhorot 4a; Sifrei Bamidbar 69:2 on Numbers 9:10).
שנים ועשרים אלף. וּבִפְרָטָן אַתָּה מוֹצֵא שְׁלֹשׁ מֵאוֹת יְתֵרִים — בְּנֵי גֵּרְשׁוֹן שִׁבְעַת אֲלָפִים וַחֲמֵשׁ מֵאוֹת, בְּנֵי קְהָת שְׁמוֹנַת אֲלָפִים וְשֵׁשׁ מֵאוֹת, בְּנֵי מְרָרִי שֵׁשֶׁת אֲלָפִים וּמָאתָיִם; וְלָמָּה לֹא כְלָלָן עִם הַשְּׁאָר וְיִפְדּוּ אֶת הַבְּכוֹרוֹת וְלֹא יִהְיוּ זְקוּקִים הַשְּׁלֹשָׁה וְשִׁבְעִים וּמָאתַיִם בְּכוֹרוֹת הָעוֹדְפִים עַל הַמִּנְיָן לְפִדְיוֹן? אָמְרוּ רַבּוֹתֵינוּ בְמַסֶּכֶת בְּכוֹרוֹת (דף ה'), אוֹתָן שְׁלֹשׁ מֵאוֹת לְוִיִּם בְּכוֹרוֹת הָיוּ, וְדַיָּם שֶׁיַּפְקִיעוּ עַצְמָם מִן הַפִּדְיוֹן: שנים ועשרים אלף [ALL THE MALES FROM A MONTH OLD AND UPWARDS WERE] TWENTY AND TWO THOUSAND — But in the enumeration of them given above you will find three hundred more — the sons of Gershon 7500 (v. 22). the sons of Kohath 8600 (v. 28), the sons of Merari 6200 (v. 34), making 22,300! Why, then, did Scripture not include them in the sum total together with the others, when they, too, might have redeemed the firstborn of the Israelites (i.e., when each of the 300 might also have served the purpose of replacing a firstborn Israelite, as did the other 22,000; cf. v. 41), and thus the 273 firstborn Israelites who were in excess of the sum total of the Levites as given by Scripture, (the sum total of the firstborn having been 22,273, whilst the Levites, as summed up by Scripture, were only 22,000) would not have required redemption at all (cf. vv. 46—48)!? To this our Rabbis gave the reply in Treatise Bekhorot 5a: those three hundred Levites in question were themselves firstborn, and it was quite sufficient for them to do one thing — that they should free themselves from the necessity of ransom.