וַיִּהְי֣וּ פְקֻדֵיהֶ֗ם שְׁלֹשָׁ֤ה וְעֶשְׂרִים֙ אֶ֔לֶף כָּל־זָכָ֖ר מִבֶּן־חֹ֣דֶשׁ וָמָ֑עְלָה כִּ֣י ׀ לֹ֣א הָתְפָּקְד֗וּ בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל כִּ֠י לֹא־נִתַּ֤ן לָהֶם֙ נַחֲלָ֔ה בְּת֖וֹךְ בְּנֵ֥י יִשְׂרָאֵֽל׃
利未人被數點的，凡一個月以上的男子，共有二萬三千名。他們沒有和以色列人一同被數點，因為在以色列人中沒有分給他們產業。
Tosefta Terumot
Said Rabbi Yosei, how do we know that terumah is one in fifty? As it is said (Num. 31:30), "And from the half-share of the Children of Israel you are to take one, withheld from the fifty," [and therefore] even that which I (i.e., God) apportioned to you in another place, behold, just as there it is one in fifty, so too here it is one in fifty. How do we know that if we take terumah and [only] one in sixty come into our hands, that our terumah is [valid] terumah? As it is said (Ezek. 45:13), "This is the contribution you shall make: One-sixth of an ephah from every chomer of wheat and one-sixth of an ephah from every chomer of barley"*an ephah is one-tenth of a chomer, and thus a sixth of an ephah is one sixtieth of a chomer. Rabbi Yishmael [son of Rabbi Yosei] says, it is [derived] from the cities of the Levites.*Note: Per Minchat Bikkurim, Rabbi Yishmael alludes to the proportion of 1 in 30, the approximate ratio of Levites (23,000, see Num. 26:62) to the remaining tribes (601,730, see Num. 26:51) before entering the Land of Israel.