וְאַתָּ֡ה הַפְקֵ֣ד אֶת־הַלְוִיִּם֩ עַל־מִשְׁכַּ֨ן הָעֵדֻ֜ת וְעַ֣ל כָּל־כֵּלָיו֮ וְעַ֣ל כָּל־אֲשֶׁר־לוֹ֒ הֵ֜מָּה יִשְׂא֤וּ אֶת־הַמִּשְׁכָּן֙ וְאֶת־כָּל־כֵּלָ֔יו וְהֵ֖ם יְשָׁרְתֻ֑הוּ וְסָבִ֥יב לַמִּשְׁכָּ֖ן יַחֲנֽוּ׃
but appoint thou the Levites over the tabernacle of the testimony, and over all the furniture thereof, and over all that belongeth to it; they shall bear the tabernacle, and all the furniture thereof; and they shall minister unto it, and shall encamp round about the tabernacle.
Rashi on Numbers
ואתה הפקד את הלוים BUT THOU SHALT APPOINT THE LEVITES OVERSEERS [OVER THE TABERNACLE etc.] — Understand the word הפקד as the Targum does: ,מני “appoint”; it (the word מני) is an expression for appointing a person to control that thing over which he has been appointed; similar is, (Esther 2:3) “and let the king appoint (ויפקד) officers”.
Sforno on Numbers
ואתה הפקד, the commandment to count them is repeated to make clear that they are in a class by themselves. The reason was that only this census rated as a holy activity.