במדבר א:נ פירוש: רש״י, ספורנו, רבנו בחיי וSiftei Chakhamim

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”.
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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.
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Rabbeinu Bahya

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