Numbers 3:47
"Thou shalt even take five shekels apiece by the poll, after the shekel of the sanctuary shalt thou take them: (the shekel is twenty gerahs:)"
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Commentary
Gill's Exposition
Thou shall even take five shekels apiece the poll,.... Or head; every firstborn, or his parent for him, was bound to pay five shekels, which were about eleven or twelve
shillings of our money, and which was afterwards settled as the price of such a redemption, Num 18:16 , after the shekel of the sanctuary shall thou take them; being full weight according to the standard there kept: the shekel is twenty gerahs; See Gill on Lev 27:25 .