Êxodo 32:28 Midrash: Midrash Tanchuma, Midrash Tanchuma Buber, Bamidbar Rabbah & Pirkei DeRabbi Eliezer

And Jacob sat in the land (Gen. 37:1). Whenever Scripture uses the expression and he sat (also translated “and he dwelt”), it connotes misfortune: And Israel sat in the land of Egypt, in the land of Goshen, … and the time drew near that Israel must die (Gen. 47:29); And the people sat down to eat and drink, and rose up to make merry (Exod. 32:6); And there fell of the people on that day three thousand men (Exod. 32:28); And they sat down to eat bread; and they lifted up their eyes and looked, and, behold, a caravan of Ishmaelites (Gen. 37:25); And Judah and Israel sat safely (I Kings 5:5); And the Lord raised up an adversary against Solomon (ibid. 11:14); And Israel sat among the cedars, etc., and the people began to commit harlotry (Num. 25:1). You may explain every other use of “and he sat” with this negative implication. In this instance And Jacob sat is followed by and Joseph brought evil report of them unto his father (Gen. 37:2).

(Exod. 30:12): WHEN YOU TAKE <A CENSUS>. R. Joshua bar Nahmani the Priest said: The Holy One said to Moses: Go and number Israel.¹⁶PRK 2:8; Tanh., Exod. 9:1. Moses said to the Holy One: It is written (in Gen. 28:14): AND YOUR SEED SHALL BE LIKE THE DUST OF THE EARTH…; (and in Hos. 2:1 [1:10]): THE NUMBER OF THE CHILDREN OF ISRAEL SHALL BE AS THE SAND OF THE SEA…. So are you saying: Go and number Israel! Moses said to the Holy One: I am unable to hold out in counting them. The Holy One said to him: Moses, it is not as you think. However, if you wish to hold out in counting Israel, take the initial letters of the tribes. Then you shall hold out in counting them. <Take> the resh from Reuben, the shin from Simeon, the lamed from Levi, etc., for each and every tribe. To what is the matter comparable? To a money-changer who had a boy. He said to him: Count these coins for me. He said to him: How can I count them? He said to him: count the tops of the stacks of coins, and you will hold out in the calculation. So when Moses met with difficulties in the calculation of Israel, the Holy One said to him: Take the initial letters of the tribes, and you shall hold out in their calculation. The resh of Reuben equals two hundred thousand;¹⁷This and the following numbers comprise numerical equivalents of the initial Hebrew letters times one thousand. the nun of Naphtali equals fifty thousand; the shin of Simeon equals three hundred thousand; the yod of Judah <plus> the yod of Joseph <plus> the yod of Issachar equal thirty thousand; the zayin of Zebulun equals seven thousand; the dalet of Dan equals four thousand; the gimel of Gad equals three thousand; the bet of Benjamin equals two thousand; the alef of Asher equals one thousand. The result is five hundred ninety-seven thousand. Where are the three thousand (from the original six hundred thousand of Exod. 12:37)? These were the ones who fell in the days of the <golden> calf, as stated (in Exod. 32:28): SO THE CHILDREN OF LEVI ACTED ACCORDING TO THE WORD OF MOSES, AND ABOUT THREE THOUSAND OF THE PEOPLE FELL ON THAT DAY. For that reason the Holy One said to Moses: Number Israel in order to know how many are missing.

Another matter, “do not cut off,” that is what is written: “But the Lord had not spoken to erase the name of Israel from beneath the heavens” (II Kings 14:27). The Holy One blessed be He does not seek that any one of them should die. See what is written: “The foreigner who accompanies the Lord shall not say: [The Lord will separate me from His people]” (Isaiah 56:3). If regarding a foreigner, I said not to disqualify him, all the more so Israel, who are My children. That is, “but the Lord had not spoken to erase…”
Likewise, the Givonites, who were unsought proselytes, and were not sincere proselytes, but rather they converted due to fear, and I accepted them. And because Saul sought to confront them and killed the priests who would provide their sustenance, I killed him. Moreover, I brought three years of famine on their account, as it is stated: “There was a famine in the days of David [for three years…the Lord said: For Saul, and for the bloody house, in that he put the Givonites to death]” (II Samuel 21:1). If the Givonites, who came to you, I did not disqualify, will I disqualify My children? That is, “But the Lord had not spoken to erase…” This is true all the more so regarding the Levites, who are servants before Me. That is, “Do not cut off.”
“Do not cut off,” that is what is written: “The Lord is good; He is a stronghold on the day of trouble” (Nahum 1:7). The attributes of the Holy One blessed be He are not like the attributes of flesh and blood. A flesh and blood king against whom the province rebelled, he initiates chaos and kills the good with the bad. The Holy One blessed be He is not so. When the generation angers Him, he spares the righteous and eradicates the wicked. The generation of Enosh sinned; He eradicated them, but spared Ḥanokh: “Ḥanokh walked [with God and he is not, as God took him]” (Genesis 5:24). Why? “[He is a stronghold] on the day of trouble and knows those who take refuge in Him” (Nahum 1:7). The generation of the Flood angered Him and He eradicated them, but He spared Noah: “Noah found favor in the eyes of the Lord” (Genesis 6:8). That is, “[He is a stronghold] on the day of trouble and knows those who take refuge in Him.” The people of Sodom angered Him and He eradicated them, but He spared Lot, as it is stated: “It was when God destroyed the cities of the plain…[He sent Lot from the midst of the upheaval]” (Genesis 19:29). That is, “[He is a stronghold] on the day of trouble and knows those who take refuge in Him.” He brought darkness upon the Egyptians, “But all the children of Israel had light in their dwellings” (Exodus 10:23). That is, “[He is a stronghold] on the day of trouble and knows those who take refuge in Him.” Israel departed from Egypt, came to the wilderness, and performed that act,⁴The making of the Golden Calf. except for the tribe of Levi, as it is stated: “Whoever is for the Lord, to me, and all the sons of Levi gathered to him” (Exodus 32:26). Immediately, Moses stood and killed the sinners by means of the tribe of Levi, as it is stated: “The sons of Levi acted in accordance with the word of Moses, [and some three thousand men fell from the people on that day]” (Exodus 32:28). And the Lord afflicted those who performed the act of the calf, but He did not afflict the tribe of Levi, as it is stated: “The Lord afflicted [the people, because they made the calf that Aaron had made]” (Exodus 32:35). That is, “[He is a stronghold] on the day of trouble and knows those who take refuge in Him.” The Holy One blessed be He said: ‘The tribe of Levi took shelter in Me and sanctified Me with the calf, by right, I should acknowledge them for good and rescue them from trouble.’ That is why He cautioned Moses and Aaron regarding the sons of Kehat, who were Levites, so they would not be eradicated on account of the Ark. That is what is written: “Do not cut off…”