ציטירנדיקער פּירוש אויף במדבר 4:21

“And the Lord spoke to Moses in the wilderness of Sinai, in the Tent of Meeting, saying.” And in the portion of Leviticus it is written from the Tent of Meeting, because at that time Moses could not enter the Tent of Meeting as the cloud rested upon it; therefore, the calling to him was from the Tent of Meeting to outside the Tent of Meeting. But on the first of Iyar, Moses was already able to enter inside the tent, so the speech came to him in the Tent of Meeting from above the Ark cover, as is mentioned at the end of the portion of Naso. And there is no need for Rashi’s explanation there that “the third verse came and reconciled…” And the reason it specifies in the Tent of Meeting is to explain the reason for this counting, which is because He came to rest His Divine Presence among them. The term “to rest” indicates establishing the Divine Presence as a permanent dwelling there, and a permanent dwelling requires no less than 30 days. Therefore, on the first of Nisan, the Tabernacle was erected, and on that same day the Divine Presence descended into the Tent of Meeting. After 30 days, when it appeared that God had established for Himself a permanent dwelling in the lower realms, He counted them on the first of Iyar and did not count them immediately on the first of Nisan, because He had not yet taken firm possession of this dwelling.

ויקרא אל משה, He (the Lord) called to Moses;” according to Tanchuma on this verse, G–d had to call out to Moses from inside the Hoy of Holies, (between the cherubs on the cover of the Holy Ark) as Moses at the time was standing outside the Tabernacle. He did so as He did not consider it fitting for Moses who had erected the Tabernacle to have to stand outside while His glory was inside. Moses had been afraid to enter as He had not been invited to do so, as long as the cloud was resting above the Tabernacle. Rashi adds that an additional reason for G–d calling to Moses first before speaking to him, was that this was also so when He completed speaking to him. The absence of any word indicating this, is that G–d, when having completed what He had to say, did not do so by anything indicating this. Furthermore the word לו, “to him,” which is really not necessary, was to teach that while Moses heard the call while standing outside, the people did not. In Numbers 7,89, at the end of the consecration of the Tabernacle, the Torah elaborates by writing that Moses heard the sound of G–d’s voice emanating from between the cherubs on the Holy Ark. The word אליו, “to him,” there makes it clear that only he heard that voice.

אליו, “to him.” On this word Rashi explains that we might have thought that people outside had heard G-d’s voice speaking to Moses; in order to disabuse us of this, the Torah emphasized: אליו, “to him,” i.e. audible only to Moses. The point is made once more in the Book of Numbers 7,89, where the Torah writes that Moses heard the voice of the Lord talking to him, מדבר אליו, followed by וידבר אליו. Instead of writing מדבר לו, the word אליו stresses the exclusivity of that voice, i.e. audible only to Moses. Rashi stresses this also in his commentary on the Talmud in tractate Yuma folio 4.