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You are to bring the Levites before the LORD, and the Israelites are to lay their hands on them.
Bible > Numbers > Chapter 8 > Verse 10
""After the Levites lay their hands on the heads of the bulls, use the one for a sin offering to the LORD and the other for a burnt offering, to make atonement for the Levites." -
"The Levites, however, were not counted along with the other Israelites, as the LORD commanded Moses." -