ציטירנדיקער פּירוש אויף במדבר 26:3

לבלתי עשות, “by not performing (them);” this is the opposite of ועשיתם אותם, “and you will perform them” (in verse 3, of this chapter.)

ויפקדם במדבר סיני, the reason why the Torah mentions the location of this count is because during the second such count in Numbers 26,3 the Torah mentions that it took place in the wilderness around Moav, prior to the assault on the land of Israel before crossing the Jordan river. At that time after the death of Aaron, Moses issued these instructions to Eleazar, Aaron’s son and successor.

OF THE CHILDREN OF JOSEPH, NAMELY, OF THE CHILDREN OF EPHRAIM. Scripture mentioned Ephraim before Menasheh, and stated Joseph’s relationship to him [which it does not do in the case of Menasheh],⁶⁴Verse 34. and similarly later [Scripture gave Ephraim precedence] at the [division of the tribes according to their] standards, by making him master of the standard, [whilst Menasheh is mentioned merely as one of the two tribes gathered around him], because in accordance with Jacob’s blessing⁶⁵Genesis 48:20. he was to be [given the honor accorded to] the firstborn, and his brother [Menasheh] was to be second to him. Moreover, the sons of Ephraim were more numerous than those of Menasheh⁶⁶Ephraim totalled 40,500 (Verse 33), whilst Menasheh numbered 32,200 (Verse 35). [and hence Ephraim was mentioned first]. But at the second census in the plains of Moab⁶⁷Further, 26:3. Scripture mentioned Menasheh first, because at that time his sons were more numerous [than those of Ephraim],⁶⁸The children of Menasheh were then 52,700 (ibid., Verse 34), whilst Ephraim had only 32,500 (ibid., Verse 37). and [also because] they took their inheritance first.⁶⁹Half of the tribe of Menasheh joined the tribes of Gad and Reuben in settling during the lifetime of Moses on the east side of the Jordan (ibid., 32:33). Similarly when mentioning the princes of the Land [who were to take possession of the Land for their respective tribes] Scripture mentioned Menasheh first, and also Joseph’s relationship to him.⁷⁰Ibid., 34:23: Of the children of Joseph; of the tribe of the children of Menasheh. In the following verse Scripture mentions the prince of the children of Ephraim. In [the story of] the spies, however, Scripture mentioned Ephraim first, and Joseph’s relationship it stated only in referring to the tribe of Menasheh.⁷¹Ibid., 13:8, 11. It appears to me by way of homiletic exposition that it is on account of the evil report that Joseph brought [to his father] concerning his brothers⁷²Genesis 37: 2. that Scripture, [in the story of the spies], associates with him the spy who [was among those who] spread the evil report [about the Land, namely the spy from the tribe of Menasheh, whereas the spy from the tribe of Ephraim was Joshua the son of Nun, who was not among those who spread the evil report]. Or it may be that Scripture [in relating the story of the spies] gave honor to both [tribes who were descended from Joseph], and Ephraim had sufficient honor in its prince [Joshua the son of Nun who ministered to Moses, therefore Scripture mentioned the honor of descent from Joseph only in the case of Menasheh].