שָׂ֗א אֵ֣ת רֹ֤אשׁ מַלְק֙וֹחַ֙ הַשְּׁבִ֔י בָּאָדָ֖ם וּבַבְּהֵמָ֑ה אַתָּה֙ וְאֶלְעָזָ֣ר הַכֹּהֵ֔ן וְרָאשֵׁ֖י אֲב֥וֹת הָעֵדָֽה׃
Nimm auf die Gesamtzahl des Raubes, der Gefangenen an Menschen und Vieh, du und der Priester Elasar, und die Häupter der Stämme der Gemeinde.
Rabbeinu Bahya
שא את ראש המלקוח השבי, “count the total of the spoils of beast and humans.” The word מלקוח is a reference to the animals, the word שבי is a reference to the human prisoners. The two words fit together just as the words שמש ירח, “sun (and) moon,” without the conjunctive letter ו; (compare Chabakuk 3,11).
Siftei Chakhamim
Make an accounting. [Thusשא] means קבל ["take" or "receive"] as in לא תשא שמע שוא ["Do not receive a false report"] (Shemos 23:1). But it is not in the sense of "raising" as in ישא פרעה את ראשך ["Pharoh will lift off your head"] (Bereishis 40:19). The meaning of ראש [lit. "head"] is an accounting of the total, as in כי תשא את ראש ["when you take a census"] (Shemos 30:12). A total is termed ראש ["head"] because it is the tradition of those who are accounting takers to write the total at the head [i.e. top] of a tally sheet.