Comentario citado sobre Números 3:47

וְלָקַחְתָּ֗ חֲמֵ֧שֶׁת חֲמֵ֛שֶׁת שְׁקָלִ֖ים לַגֻּלְגֹּ֑לֶת בְּשֶׁ֤קֶל הַקֹּ֙דֶשׁ֙ תִּקָּ֔ח עֶשְׂרִ֥ים גֵּרָ֖ה הַשָּֽׁקֶל׃

Tomarás cinco siclos por cabeza; conforme al siclo del santuario tomarás:  el siclo tiene veinte óbolos:

Rashbam

תפדה, after the Levites had been sanctified to take the place of the firstborn who had participated in the sin of the golden calf, in the second year after the Tabernacle had been erected and inaugurated. At that time you will take 5 shekalim per head (Numbers 3,47) to effect this exchange. It included Levites of one month and up (males) Numbers 18,16)
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