Midras Bilangan 1:1: Bamidbar Rabbah, Midrash Tanchuma Buber, Midrash Tanchuma & Mekhilta DeRabbi Yishmael

“The Lord spoke to Moses in the wilderness of Sinai, in the Tent of Meeting, on the first of the second month, in the second year of their exodus from the land of Egypt, saying” (Numbers 1:1).
“The Lord spoke to Moses in the wilderness of Sinai” – that is what the verse said: “[Your righteousness is like the mighty mountains]; Your justice is like the great depths” (Psalms 36:7).¹“Great depths” refers to punishment of the wicked. Rabbi Meir said: It is analogized to the righteous in their abode, and it is analogized to the wicked in their abode. It is analogized to the righteous in their abode: “In a good pasture I will herd them, and on the mountains of the height of Israel will be their grazing place” (Ezekiel 34:14). It is analogized to the wicked in their abode: “So said the Lord God: On the day that it descended to the grave I caused mourning; I covered the depths for it” (Ezekiel 31:15). With what are the wicked covered when they descend to the grave? It is with the depths.
Ḥizkiya bar Rabbi Ḥiyya said: This vat, with what does one cover it? It is with an earthenware vessel, what it is from; just as it is from earthenware, so one covers it with earthenware. So it is with the wicked. What is written in their regard? “Their actions are in the dark, and they say: Who sees us and who knows of us?” (Isaiah 29:15). Because [their actions] are dark, the Holy One blessed be He sends them down to the grave, which is dark, and covers them with the depths that are dark, as it is stated: “And darkness upon the surface of the depths” (Genesis 1:2). That is, “Your righteousness is like the mighty mountains” – the righteousness that you bring upon the world is as conspicuous as these mountains. “Your justice is like the great depths” – the justice that You perform in this world; “the great depths” – just as the depths are concealed, so the justice that you effect is concealed. How so? When Jerusalem was destroyed, it was destroyed on the ninth of Av. When He shows it to Ezekiel, He shows it to him on the first of the month.²The prophecy in Ezekiel 26:1–2 references the destruction of Jerusalem. The date the midrash gives is the first day of the month, but it does not mention which month. The midrash is stating that God showed the Destruction to Ezekiel on a different day than it actually occurred. Why? It was so as not to reveal on which day it was destroyed. However, when He comes to exalt Israel, he reveals: which day, which place, which month, which year, which era: “[The Lord spoke to Moses in the wilderness of Sinai, in the Tent of Meeting, on the first of the second month, in the second year] of their exodus from the land of Egypt, saying” (Numbers 1:1). What did He say to them? “Take a census of the entire congregation of the children of Israel” (Numbers 1:2).

(Numb. 1:1:) THEN THE LORD SPOKE UNTO MOSES IN THE SINAI DESERT, IN THE TENT OF MEETING. This text is related (to Ps. 36:7 [6]): YOUR RIGHTEOUSNESS IS LIKE THE MIGHTY MOUNTAINS; YOUR JUDGMENTS ARE LIKE THE GREAT DEEP. R. Meir said: <The passage> is speaking allegorically about the righteous in their dwelling, and it is speaking allegorically about the wicked in their dwelling.¹Above, in Tanh. (Buber), Gen. 2:8; Lev. 8:7; Gen. R. 33:1; Lev. R. 27:1; Numb. R. 1:1; PRK 9:1; Tanh., Lev. 8:5 (some texts); cf. Tanh., Numb. 1:1. It is speaking allegorically about the righteous <in their dwelling> (in Ezek. 34:14): I WILL FEED THEM IN A GOOD PASTURE, {AND IN A PASTURE OF OIL} [AND UPON THE MOUNTAINS OF THE LOFTY ONE OF ISRAEL] SHALL BE THEIR FOLD. It speaks allegorically about the wicked <in their dwelling> (in Ezek. 31:15): THUS SAYS THE LORD {GOD}: IN THE DAY THAT HE WENT DOWN TO SHEOL, I CAUSED HIM TO MOURN; I COVERED HIM WITH THE DEEP. With what are the wicked covered, when they go down to Gehinnom?²Above, Exod. 3:2; Tanh., Exod. 3:2. WITH THE DEEP. Hezekiah bar Hiyya said: In the case of a vat, with what does one cover it? With a lid of clay, since <the vessel itself > is <made> of clay. For that reason one covers it with a lid of clay. Similarly in the case of the wicked, it is written of them (in Is. 29:15): AND THEIR WORKS ARE IN DARKNESS. For that reason they are darkened before the Holy One.³See above, Gen. 1:19. So he brings them down to Sheol, which is darkness, and covers them with the deep, which is darkness, as stated (in Gen. 1:2): WITH DARKNESS UPON THE FACE OF THE DEEP.

(Numb. 1:1) “Then the Lord spoke unto Moses in the Sinai desert.” This text is related (to Ps. 36:7), “Your righteousness is like the mighty mountains; Your judgments are like the great deep.” The righteousness that You bring into the world is proclaimed upon these mountains. (Ibid., cont.) [But] “your judgments are like the great deep.” A judgment which You execute for the world is like the great deep. As the deep is in a secret [place], Your judgments are also in secret. How so? When Jerusalem was destroyed, it was destroyed on the ninth of Ab; but when it was shown to Ezekiel, it seemed to be on the twentieth. Why? So as not to publicize¹Gk.: parresiazesthai. it. However, when He came to magnify Israel, He did publicize [on which day], in which place, in which month, in which year, in which era.²Gk. hupateia (“consulship”). On which day? (Numb. 1:1) “On the first of the month.” In which place? (Ibid.) “In the Sinai desert.” In which month? (Ibid.) “In the second month.” In which year? (Ibid.) “In the second year.” In which era? (Ibid.) “After their Exodus from the land of Egypt.” What did He say to them? (Numb. 1:2) “Count the heads of all of the congregation of the Children of Israel.”