Discovery BoxNumbers 7:87-88 
Context7:87 All the animals for the burnt offering were 12 young bulls, 12 rams, 12 male lambs in their first year, with their grain offering, and 12 male goats for a purification offering. 7:88 All the animals for the sacrifice for the peace offering were 24 young bulls, 60 rams, 60 male goats, and 60 lambs in their first year. These were the dedication offerings for the altar after it was anointed. 1
Numbers 8:17
Context8:17 For all the firstborn males among the Israelites are mine, both humans and animals; when I destroyed 2 all the firstborn in the land of Egypt I set them apart for myself.
Numbers 18:15
Context18:15 The firstborn of every womb which they present to the Lord, whether human or animal, will be yours. Nevertheless, the firstborn sons you must redeem, 3 and the firstborn males of unclean animals you must redeem.
Numbers 31:47
Context31:47 From the Israelites’ share Moses took one of every fifty people and animals and gave them to the Levites who were responsible for the care of the Lord’s tabernacle, just as the Lord commanded Moses.
1 sn Even though the chapter seems wearisome and repetitious to the modern reader, it is a significant document. A. Rainey shows how it matches the exact ledgers of ancient sanctuaries (see ZPEB 5:202). The recording would have been done by the priestly scribes. Of the many points that can be observed here, it should not be missed that each tribe, regardless of its size or relative importance, was on equal footing before the
2 tn The idiomatic “on the day of” precedes the infinitive construct of נָכָה (nakhah) to form the temporal clause: “in the day of my striking…” becomes “when I struck.”
3 tn The construction uses the infinitive absolute and the imperfect tense of the verb “to redeem” in order to stress the point – they were to be redeemed. N. H. Snaith suggests that the verb means to get by payment what was not originally yours, whereas the other root גָאַל (ga’al) means to get back what was originally yours (Leviticus and Numbers [NCB], 268).
