וָֽ֭אֲחַשְּׁבָה לָדַ֣עַת זֹ֑את עָמָ֖ל היא [ה֣וּא] בְעֵינָֽי׃
Je me mis donc à réfléchir pour comprendre la chose: ce fut une tâche pénible à mes yeux,
Pat Lechem
without effort -- refers to the duties of the heart, that it won't be for him an effort and an exertion on the heart, while "without toil" refers to the duties of the limbs, because an act which causes sadness is called "toil" (amal), as written (Tehilim 73:16) "it is a toil in my eyes"
Or HaChaim
Alternatively, the word און refers to sins of an intellectual nature, similar to Psalms 66,18: "Had I had an evil thought in my mind, etc." Bileam says that G'd does not consider the Israelites culpable for evil thoughts, only for evil deeds. Evil thoughts do not leave behind them the kind of permanent damage that evil deeds do. To make this distinction clear, Bileam uses the expression הבטה in connection with such intellectual sins as opposed to the expression ראיה. The former is a far more intensive kind of look than the latter. What may appear a serious sin at first glance, i.e. ראה, turns out to be less so on doser examination, הביט. The reason Bileam used the word און in connection with Jacob was to tell us that even the sins "Jacob," i.e. the average Israelites had been guilty of at one time or another, did not leave a permanent mark so that we can call Jacob blemished. As far as the elite, the צדיקים amongst the Israelites are concerned, לא ראה עמל, He did not even see that they had sinned by in intent, certainly not by deed. By referring to עמל, toil or burden, Bileam also wanted to convey that although the righteous Israelites perform a host of commandments they do not consider fulfilment of all these commandments burdensome. Contrast this with Psalms 73,16 where Assaph describes the attempt to understand why the wicked appear to prosper as a burdensome task, עמל. Bileam may imply what Solomon spelled out in Proverbs 8,14 that the righteous consider preoccupation with G'd's Torah as acts of courage and the fruit of insight.