(1) לכפר על נפשתיכם TO MAKE AN EXPIATION FOR YOUR SOULS — in order that you may not be liable to the plague in consequence of the census. Another explanation of לכפר על נפשתיכם is that it was really an atonement for their sins: because Scripture alludes here to three different heave offerings since it uses the expression תרומת ה׳ three times (twice in vv. 14 and 15, ‘תרומת ה, and once in vers 13, ‘תרומה לה). One mention is an allusion to the heave offering that was to be used for the making of the sockets, for he (Moses) counted them when they began to contribute towards the building of the Tabernacle, when each gave half a shekel, the total amounting to a hundred talents, as it is said, (Exodus 38:25) “and the silver of them that were numbered of the congregation was an hundred talents”, and of these the sockets were made, as it is stated, (Exodus 38:27) “And of the hundred talents of silver [were cast the sockets of the Sanctuary etc.]”. The second heave offering was also levied by way of census, for he numbered them again after the Tabernacle was erected; that is the census referred to in the beginning of the Book of Numbers: (Numbers 1:1) “[And the Lord spake unto Moses] … on the first day of the second month in the second year … [Take ye the sum of all the congregation of the children of Israel]”, and on that occasion, too, each of them gave half a shekel. These were employed in purchasing the communal sacrifices for each year. Rich and poor were made alike in regard to these half shekels; and it is with reference to this heave offering that Scripture uses here the expression לכפר על נפשתיכם, “to make expiation for your souls”, for sacrifices were brought in order to make atonement. The third heave offering was that offered for the building of the Tabernacle, as it is said, (Exodus 35:24) “Every one that did offer an offering of silver and brass…”. In this heave offering, however, they did not all participate alike, but each one brought whatever his heart prompted him to give (Talmud Yerushalmi Shekalim 1:1; cf. Rashi on Exodus 25:1). (1) ונתת אתו על עבדת אהל מועד AND THOU SHALT GIVE IT FOR THE SERVICE OF THE APPOINTED TENT — From this statement you may learn that he (Moses) was commanded to take their census when they began to contribute towards the building of the Tabernacle, after the incident of the golden calf, because the pestilence had befallen them, as it is said, (Exodus 32:35) “and the Lord plagued the people”. A parable: To what may this be compared? To a flock that is dear to its owner upon which there fell pestilence. As soon as it ceased he said to the shepherd, “I beg of you, count my sheep and ascertain how many of them are left”. He did this to show that it (the flock) was dear to him (Midrash Tanchuma, Ki Tisa 9). — It is, however, impossible to say that the census mentioned here is identical with that spoken of in the Book of Numbers (1:1), for there (in Numbers 1:1) Scripture states, “[And God spake to Moses …] on the first day of the second month … [Take ye the sum of all the congregation of the children of Israel etc.]”, whilst the Tabernacle was set up on the first day of the first month as it is said, (Exodus 40:2) “On the first day of the first month shalt thou set up [the Tabernacle etc.]”, and from this census (that mentioned in this paragraph) — from the shekels obtained by it — the sockets used for its boards were made, for it is said, (Exodus 38:27) and of the hundred talents of silver were cast [the sockets of the sanctuary]”. Consequently you learn from this that two censuses were taken, viz., one at the beginning of their contributing towards the Tabernacle, after the Day of Atonement (when Moses first commanded the people to engage in the construction of the Tabernacle; see Rashi on Exodus 33:11, last sentence), in the first year, and the other in the second year, in Iyar, after the Tabernacle had already been set up. If you ask, however: is it at all possible that on both of these occasions the number of the Israelites was exactly the same, viz., 603,550, for in the account of how the silver of those that were numbered of the congregation was used (Exodus 38:27) it is so stated, and in the Book of Numbers (1:46) exactly the same is stated, “Even all they that were numbered were six hundred thousand and three thousand and five hundred and fifty”; were not these censuses taken in two different years, and surely it is impossible that there were not at the time of the first census people nineteen years old who accordingly were not counted and who became twenty years old in the second year when the second census was taken and this must have added to the total?! The reply to this question is: As far as the years of men’s ages are concerned they were counted in the same year, but reckoning from the time of the exodus from Egypt they were two different years in which the censuses were held. For when we speak of a period beginning with the exodus from Egypt, which took place in Nisan, we calculate from Nisan, as we have learned in Treatise Rosh Hashanah 2b. Consequently the Tabernacle was being built in the first year and was erected in the second year, because a new year began on the first of Nisan following the exodus. The years of people’s ages, however, were counted according to the era of the creation of the world which begins with Tishri, consequently from this point of view both censuses took place in the same year: the first in Tishri after the Day of Atonement when the Omnipresent became reconciled with Israel to grant them His pardon and when they received the command regarding the construction of the Tabernacle, and the second on the first of Iyar, so that those who were only 19 years old after the Day of Atonement when the first census was taken, were not yet regarded as twenty in Iyar when the second census was held even though they were born between Tishri and Iyar. (2) על עבדת אהל מועד FOR THE SERVICE OF THE APPOINTED TENT — i. e. for the sockets that were made of it (the expiation money).