Levi hands over the Recon Corps crest claiming it to be someone else’s just to help the soldier get some closure. It wasn’t his friends, it was Petra’s. We saw him looking over his squads bodies and we also see him looking upon the crest on Petra’s chest. It was the final piece of Petra that Levi had left before he effectively watched her die a second time. He willingly hands it over to a comrade to comfort him.
This man has lost everything in the space of not even 24 hours and yet he is willing to hand over the last piece of his squad, his friends, his family that he has left to help another person. So don’t everfucking say that Levi doesn’t care or that he is an asshole with no emotions because Levi cares more than most of the fucking cast do put together. Just because he doesn’t break down into a heap of emotions on the floor doesn’t mean he isn’t hurting inside, because he really fucking is. He always, always puts others before himself and never questions it. You should be praising him as a fucking saint because he cares more than we’ll ever know.