במדבר ג׳:כ״ז-ל״ט

משפחת בני קהת יחנו … תימנה. וּסְמוּכִין לָהֶם דֶּגֶל רְאוּבֵן הַחוֹנִים תֵּימָנָה — אוֹי לָרָשָׁע אוֹי לִשְׁכֵנוֹ, לְכָךְ לָקוּ מֵהֶם דָּתָן וַאֲבִירָם וּמָאתַיִם וַחֲמִשִּׁים אִישׁ עִם קֹרַח וַעֲדָתוֹ, שֶׁנִּמְשְׁכוּ עִמָּהֶם בְּמַחֲלָקְתָּם (תנחומא):

The families of the children of Kehos shall camp . . . on the south. Near them [was] the banner of Reuven, who camped to the south. Woe to the wicked, woe to his neighbor! This is why [Reuven’s constituents] were punished — Doson, Avirom, and two hundred and fifty men — together with Korach and his assembly, because they (the Reuvenites) were drawn, with them, into the dispute.

והמסך. הִיא הַפָּרֹכֶת, שֶׁאַף הִיא קְרוּיָה פָּרֹכֶת הַמָּסָךְ:

And the curtain. This is the Paroches, as it was also called “. . . the Paroches screen . . .”

ונשיא נשיאי הלוי. מְמֻנֶּה עַל כֻּלָּם, וְעַל מַה הִיא נְשִׂיאוּתוֹ —

The leader of the leaders of Levi. [He was] appointed over all of them. Over what was his leadership?

פקדת שמרי משמרת — עַל יָדוֹ הִיא פְּקֻדַּת כֻּלָּם:

The appointment of the guardians to safeguard — They were all appointed by him.

משה ואהרן ובניו. וּסְמוּכִין לָהֶם דֶּגֶל מַחֲנֵה יְהוּדָה, וְהַחוֹנִים עָלָיו יִשָּׂשכָר וּזְבוּלֻן — טוֹב לַצַּדִיק טוֹב לִשְׁכֵנוֹ, לְפִי שֶׁהָיוּ שְׁכֵנָיו שֶׁל מֹשֶׁה שֶׁהָיָה עוֹסֵק בַּתּוֹרָה, נַעֲשׂוּ גְדוֹלִים בַּתּוֹרָה, שֶׁנֶּאֱמַר "יְהוּדָה מְחֹקְקִי" (תהלים ס, ט), "וּמִבְּנֵי יִשָּׂשכָר יוֹדְעֵי בִינָה וְגוֹ' מָאתַיִם" (דהי"א י"ב) — רָאשֵׁי סַנְהֶדְרָאוֹת, "וּמִזְּבוּלֻן מֹשְׁכִים בְּשֵׁבֶט סֹפֵר" (שופטים ה, יד) (תנחומא):

Moshe, Aharon and his sons. Near them [was] the banner of the camp of Yehudah, and those who camped near him, Yissachar and Zevulun. Good fortune to the righteous, good fortune to his neighbor! Because they were neighbors of Moshe, who engaged in Torah [study], they became great Torah scholars, as it is said, “Yehudah my lawgiver”; “From the sons of Yissachar of sagacious knowledge, etc.” — [this refers to] two hundred heads of Sanhedrin; “and from Zevulun, came those that handle the scribe’s quill.”

אשר פקד משה ואהרן. נָקוּד עַל וְאַהֲרֹן, לוֹמַר שֶׁלֹּא הָיָה בְּמִנְיַן הַלְוִיִּם (בכורות ד'):

Whom Moshe and Aharon counted. There are dots over [the word] וְאַהֲרֹן, to teach that he was not included in the counting of the Levites.

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:

Twenty two thousand. When counting them individually, however, one discovers three hundred extra: the sons of Gershon, seven thousand five hundred; the sons of Kehos, eight thousand six hundred; the sons of Merori, six thousand two hundred [hence, twenty two thousand three hundred]. Why aren’t they included among the rest to redeem the firstborn, thus exempting the two hundred seventy three overlapping firstborn from redemption? Our sages answered, in Maseches Bechoros, that the three hundred Levites were, themselves, firstborn. It was sufficient for them to release themselves from redemption.