יג כהנים מנלן כדרבי יהושע בן לוי דאמר ר' יהושע בן לוי בעשרים וארבעה מקומות נקראו כהנים לוים וזה אחד מהן (יחזקאל מד, טו) והכהנים הלוים בני צדוק
13 But what of Aaron since he was not included in that counting [of the Levites],<span class="x" onmousemove="('comment',' Num. III, 14 etc. Neither he nor his animals were included and therefore they did not cancel the holiness of the first-born of the Israelites.');"><sup>19</sup></span> then [the first-born of his asses] should not be released [from redemption]; (for it has been taught: Why is [the word] 'Aaron' dotted in the Book of Numbers?<span class="x" onmousemove="('comment',' Num. III, 39: All that were numbered of the Levies which Moses and Aaron numbered. For all dottings of a word have the purpose of limiting and excluding something.');"><sup>20</sup></span> Because he [Aaron] was not in that numbering [of the Levites]?) - Scripture said 'The Levites' implying that all Levites are compared to one another.<span class="x" onmousemove="('comment',' All Levites irrespective of age, including anybody performing sacred functions, such as the priests, all were exempt from redeeming the first-born of an ass. This answers all the questions raised above.');"><sup>21</sup></span> And whence do we know [that] Priests [are included in the term Levite? ] - As R'Joshua the son of Levi explained. For said R'Joshua: In twenty-four places Priests are called Levites and the following [instance] is one of them: But<span class="x" onmousemove="('comment',' Ezek. XLIV, 15.');"><sup>22</sup></span> the Priests the Levites the sons of Zadok.<span class="x" onmousemove="('comment',' We see here therefore that the priests are described as Levites. Similarly where the word 'Levites' is mentioned by itself, it also embraces the priests.');"><sup>23</sup></span>