Reference for Bekhorot 8:16

דילמא לא הוי נפישי להו בהמות טובא

Said Abaye: The proof is that Scripture numbers the surplus of men<span class="x" onmousemove="('comment',' Of first-born Israelites who had to be redeemed with money. And since Scripture does not mention the surplus of Israelite animals over the Levites' animals, we can infer that one Levite sheep exempted many Israelite animals.');">¹⁰</span>

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