Komentarz do Rodzaju 41:35

את כל אֹכֶל ALL THE FOOD — The word אֹכֶל is a noun and therefore the accent is on the א and the last syllable has the vowel Patach Katan (a name Rashi uses for our Segol), whilst אוֹכֵל — which is a participle, as for instance, (Leviticus 7:25) “For whosoever eateth (אוֹכֵל) the fat” — has the accent on the ultimate syllable, on the כ, and has the vowel Kametz Katan (Zéré).

ויצברו בר תחת יד, someone appointed for the task by Pharaoh.

ויקבצו את כל אוכל השנים, concerning this tax of twenty percent of the harvest, Joseph suggested that the appointed officials should collect the food thus set aside by Pharaoh during the seven years of plenty and store it near various cities under Pharaoh’s direct supervision so that it would be at hand when the years of famine would commence. This would be independent of what private individuals would put in storage on their own account. If this advice were followed, each city would have a substantial hoard of grain near at hand when the famine would break out and there would not be any panic or undue profiteering.