“Moses counted, as the Lord commanded him, all firstborn among the children of Israel” (Numbers 3:42). “Moses counted, as the Lord commanded him, all firstborn among the children of Israel” – you find that it is stated regarding the census of the Levites: “At the directive of the Lord,” as it is stated: “Moses counted them at the directive of the Lord” (Numbers 3:16).6Literally: in accordance with the words of the Lord.
It teaches that the Divine Presence would say to him: ‘There are this many Levite babies in this house.’ Why? It is because He brings them near to His service. However, in the census of the firstborn, when He removes them from His service, the Holy One blessed be He does not associate Himself with their census.
That is why it does not say in their regard: “At the directive of the Lord.” Another matter: The Levites, who were righteous, did not participate in the deed of the Golden Calf, and devoted themselves to the sanctification of His Name, as it is stated: “He said: Whoever is for the Lord, come to me, and all the sons of Levi gathered to him” (Exodus 32:26). The Holy One blessed be He said: They associated themselves with Me; I, too, will associate Myself to count them Myself and in My own glory.
But the firstborn distanced themselves from the Holy One blessed be He, and they sacrificed before the calf; therefore, the Holy One blessed be He distanced Himself from their census.