Commento su Numeri 26:3

וידבר משה ואלעזר הכהן אתם AND MOSES AND ELEAZAR THE PRIEST SPOKE WITH THEM — They spoke with them (אתם; cf. 5:5) regarding this: that the Omnipresent had (given command to count them.

וידבר משה..בערבות מואב, And Moses spoke…in the wilderness of Moav, etc. Why did the Torah have to write that Moses addressed the people "in the wilderness of Moav?" If the location really was of the essence to our understanding what Moses had to say it should have been mentioned when the commandment was introduced, i.e. in verse 1. The reason may be connected to the Midrash we have quoted that Moses had to hand over the people entrusted to him after they had been counted. You will find that whenever counts took place the location is mentioned by the Torah. When we heard about the number the Israelites comprised at the time of the Exodus, the Torah supplied the location, i.e. Ramses. When the Israelites were counted at the beginning of the Book of Numbers we were told that it was in the desert of Sinai. So it may be no more than natural that here too the Torah decided to supply the location for where the count took place. It was here, near the river Jordan opposite the town of Jericho that the loyal shepherd of the Jewish people, Moses, completed his mission. The Torah mentioned that it was after the plague to show that in spite of the plague which had cost so many Jewish lives the total number of Israelites had not shrunk but had considerably increased when we remember that at the first count the whole tribe of Levi had been included and the number given by the Torah was "approx 600.000." This was a testimony to Moses's leadership who could prove he had not lost any of his sheep. This then is the reason why the Torah did not write the location in verse 1. The location was not related to the count but to the fact that Moses used the count to complete his mission and "hand over his flock" to G'd or to a new leader.

They spoke with them concerning this; that the Omnipresent had commanded to count them. Rashi means to say that the word אתם ["them"] refers to the words that they spoke to Israel, in order to exclude [the alternative], so that you should not understand it like אתם ["with them", meaning] that they spoke with Bnei Yisroel.