פְּקֹד֙ אֶת־בְּנֵ֣י לֵוִ֔י לְבֵ֥ית אֲבֹתָ֖ם לְמִשְׁפְּחֹתָ֑ם כָּל־זָכָ֛ר מִבֶּן־חֹ֥דֶשׁ וָמַ֖עְלָה תִּפְקְדֵֽם׃
'Пронумеруйте детей Левия по отцам'дома их семьями; каждого мужчины от месяца и выше ты должен считать их.'
Shenei Luchot HaBerit
All these questions are answered perfectly with the help of the Midrash quoted previously: When counting the Kehatites, the Torah also mentions Aaron, seeing he was one of the reasons, the Kehatites were counted first. This point is reinforced by not making Aaron part of the instruction to count the Gersonites. Moses is mentioned specifically in order to point out the greatness of Gershon by saying "גם הם," they too shared in this greatness of the Kehatites. This was because they were descended from the firstborn of Levi. I have already mentioned that Gershon, by the very fact that he was the firstborn, was the catalyst that enabled all the Levites to take over the functions which had previously been reserved for the firstborn of every family among all the tribes.
Shenei Luchot HaBerit
שאו את ראש . The word את is difficult, as well as other apparently superfluous words. Even if we allow for the fact that Shimon Ha'Amsuni explained every את in the Torah and when he was stymied by one particular את in the verse "et hashem elokecha tira,” he abandoned his attempt altogether (compare Pesachim 22b). The fact remains that we have to explain whatever we can. Rabbi Akiva explained also the one et that had stymied Shimon Ha-amsuni by saying that not only G–d but also Torah scholars must be shown reverence (Bechorot 6). Another difficulty is that when counting the Israelites, the word את appears in front of the word כל, i.e. Numbers 1,2, שאו את ראש כל עדת בני ישראל, thereby joining the Israelites to the previous "אהל מועד", whereas when the Levites are counted in 3,15, the word כל appears after the object of the count, the בני לוי. It says viz: פקוד את בני לוי לבית אבותם למשפחותם, כל זכר וגו', instead of as in 1,2, שאו את ראש כל עדת בני ישראל. Still another unusual inconsistency is found when we compare the respective counts of the Kehatites, Gersonides and Merarites. The Torah writes in 4,2: "נשא את ראש בני קהת," and in 4,21 we read: "נשא את ראש בני גרשון," whereas in 4,29, we read: בני מררי למשפחותם, לבית אבום תפקוד אותם, without the word את. Why this change in the wording? Nonetheless, the word את, is mentioned also with מררי, in 4,30: כל הבא לצבא לעבוד את עבודת אהל מועד. On the other hand when the Torah describes the function of the Kehatites in 4,3, it says: כל בא לצבא לעשות מלאכה באהל מועד." Strangely, the word את is missing here. When the function of the Gersonides is discussed in 4,23, the word את is also missing.