מדרש אויף במדבר 4:2

נָשֹׂ֗א אֶת־רֹאשׁ֙ בְּנֵ֣י קְהָ֔ת מִתּ֖וֹךְ בְּנֵ֣י לֵוִ֑י לְמִשְׁפְּחֹתָ֖ם לְבֵ֥ית אֲבֹתָֽם׃

נעם אױף די צאָל פֿון די קינדער פֿון קהָת פֿון צװישן די קינדער פֿון לֵוִי, לױט זײערע משפּחות, לױט זײערע פֿאָטערהײַזער,

Bamidbar Rabbah

“The Lord spoke to Moses and to Aaron, saying” (Numbers 4:1).
“The Lord spoke to Moses and to Aaron, saying” (Numbers 4:1) – because all the action in this portion involved Aaron, He included Aaron in the Divine Speech, as that is the principle: Anytime the Divine Speech is to the priests, the action involves the priests.
“Take the census of the sons of Kehat from among the sons of Levi, by their families, by their patrilineal house” (Numbers 4:2).
“Take the census of” – it does not say count [pekod], but rather, “Take the census of [naso et rosh],” an expression of elevation [nesiut]. When they were counted to be appointed over the Tabernacle service, they received an elevation.
“From among the sons of Levi” – as from all of the sons of Levi, none were as important as the sons of Kehat. From them were priests and Levites. Because they were important, and moreover, their service was with items of the most sacred order, that is why they were counted first. As you find that when He counted them from one month old in order to redeem the firstborn, they were counted in accordance with their birth order: Gershon first, then Kehat, and then Merari. But here, when He counted them to appoint them over the sacred vessels, He counted them in accordance with the significance of their service. Kehat, because it was appointed over the Ark and items of the most sacred order, was privileged to be counted first. After him was Gershon, who was the firstborn and was appointed over the sheets and the Tent of Meeting, and after him was Merari, who was appointed over the beams, the bars, the pillars, the bases, and the pegs.
“From thirty years old and above and until fifty years old, all those enlisted for duty, to perform labor in the Tent of Meeting” (Numbers 4:3).
“From thirty years old and above…” and one verse says: “From twenty-five years old and above” (Numbers 8:24). How can these two verses coexist? It is from twenty-five years for study, from thirty for service.
“This is the service of the sons of Kehat in the Tent of Meeting: Items of the most sacred order” (Numbers 4:4).
“This is the service of the sons of Kehat…” – because Kehat merited that Aaron, who was of the most sacred order, emerged from him, that is why his descendants merited that their service was with items of the most sacred order.
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Sifra

5) (He must bring a sin-offering (Bamidbar 4:2): ["if he sin unwittingly of]) all the mitzvoth of the L–rd": and not the mitzvoth of the king and not the mitzvoth of beth-din. "of all the mitzvoth of the L–rd": and not all of the mitzvoth of the L–rd": to exclude (the bringing of a sin-offering for) "hearing the voice of an oath" (see Bamidbar 5:1), and "pronouncing with the lips" (see Bamidbar 5:4), and defilement of the sanctuary and its sacred things (see Bamidbar 5:2) (for all of which he brings a sliding-scale offering [oleh veyored]).
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Bamidbar Rabbah

“Take a census of the sons of Gershon as well, by their patrilineal house, by their families” (Numbers 4:22).
“Take a census of the sons of Gershon,” that is what is written: “It is more precious than pearls, and all the objects of your desire do not equal it” (Proverbs 3:15). We learned there, a Sage takes precedence over a king of Israel: If a Sage dies, we have no one like him; if a king of Israel dies, all of Israel is fit for kingship. A king takes precedence over a High Priest, as it is stated: “The king said to them: Take with you the servants of your lord, [mount Solomon my son upon my mule, and take him down to Giḥon. Tzadok the priest and Natan the prophet shall anoint him there as king over Israel]” (I Kings 1:33–34).1The verse refers to the king as the lord of Tzadok, the High Priest. A High Priest takes precedence over a prophet, as it is stated: “Tzadok the priest and Natan the prophet shall anoint him there as king over Israel” (I Kings 1:34); Tzadok is before Natan.2Tosefta Horayot 2:8. Rabbi Huna said in the name of Rabbi Ḥanina: A prophet folds his arms and legs and sits before the priest, what is the source? It is written: “Hear now, Yehoshua the High Priest, [you and your colleagues who sit before you]” (Zechariah 3:8). Could it be that they were lay people? The verse states: “As they are men of distinction [mofet]” (Zechariah 3:8), and mofet is nothing other than prophecy, as it is stated: “And he will provide you with a sign or a wonder [mofet]” (Deuteronomy 13:2). A High Priest who was anointed with anointing oil takes precedence over one who was appointed with multiple vestments.3A High Priest could be appointed in two ways. He could be anointed with anointing oil, or he could enter his position by wearing the vestments of the High Priest. Since the High Priest has eight vestments and a regular priest has four vestments, the High Priest appointed by means of wearing the eight vestments is called "the High Priest of multiple vestments." A prophet takes precedence over the priest anointed for war. The priest anointed for war takes precedence over the deputy of the High Priest. The deputy takes precedence over the head of the priestly watch. The head of the priestly watch takes precedence over the head of the patrilineal house. The head of the patrilineal house takes precedence over the overseer. The overseer takes precedence over the treasurer. The treasurer takes precedence over the common priest. The common priest takes precedence over the Levite. The Levite takes precedence over the Israelite. The Israelite takes precedence over the mamzer, the mamzer over the Givonite, the Givonite over the proselyte, the proselyte over the liberated slave. When? It is when they are all equal. However, if the mamzer is a Torah scholar, he takes precedence over a High Priest who is an ignoramus, as it is stated: “It is more precious than pearls.”4Tosefta, Horayot 2:8. They thought to say: To redeem, to sustain, and to clothe [he takes precedence], but for seating, no. Rabbi Avin said: Even for seating. What is the source? “It is more precious than pearls [mipeninim]” – even than the one who enters the innermost sanctum [lifnai velifnim].
Another matter, “it is more precious than pearls,” it is speaking of Kehat and Gershon. Even though Gershon is the firstborn, and we have found everywhere that the verse has accorded honor to the firstborn, because Kehat bore the Ark inside, which was the Torah, the verse gave him precedence over Gershon, as first it said: “Take a census of the sons of Kehat” (Numbers 4:2) and then it says: “Take a census of the sons of Gershon…” (Numbers 4:22). That is, “it is more precious than pearls [mipeninim],” than the firstborn who emerged first. Peninim is nothing other than first, just as it says: “This was formerly [lefanim] in Israel” (Ruth 4:7).
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