Numbers 26:37

26:37 These were the families of the Ephraimites, according to those numbered of them, 32,500. ¹  These were the descendants of Joseph by their families.

Numbers 27:8

27:8 And you must tell the Israelites, ‘If a man dies ²  and has no son, then you must transfer his inheritance to his daughter;

[26:37]  ¹ sn This is a significant reduction from the first count of 40,500.

[27:8]  ² tn Heb “a man, if he dies.”