Another reason for numbering even the youngest boys among the Levites was that the tribe of Levi as a whole had the responsibility of atoning for the sin of the first-born among the children of Israel. For it was these who until the time of the worship of the Golden Calf performed the services of the priesthood, and their privilege was taken from them owing to this, their sin. This prerogative was then conferred upon the tribe of Levi, who, moreover, dedicating themselves, man for man, to the service of the Lord, served as an atonement for the first-born of Israel, that they might not be destroyed as they deserved.