The Ohr Hachaim asks, why does the Torah use the word תִשָּׂא, which means uplift, instead of using the more direct expression of ת ִפְקֹד – count? Additionally, the possuk talks about the heads of Klal Yisroel instead of talking about Klal Yisroel themselves. There seems to be no reason to count their heads instead of themselves.
The third question is what the Torah means with the word ל פְקֻדֵיהֶם – according to their count. What does the Torah add with this word?
The Ohr Hachaim explains that a person who does an aveira causes his head to bend down in shame. The essence of evil is that it is degrading and close to the earth. Holiness is uplifting, facing heavenward. The essential nature of a person is broadened and elevated both in essence and in quality. When Avraham bought a field from Ephron, the Torah writes וַי ִקׇםִשְדֵהִעֶפְרוֹן – and the field of Ephron was uplifted. As it passed ownership from Ephron and Avraham, it was uplifted.
This Mitzvah of counting Klal Yisroel was commanded immediately after the story of the Golden Calf, as the possuk says וְנ תַת ִִאֹתוִֹעַלִעֲבֹדַתִ אֹהֶלִמוֹעֵד – and you shall give it for the service of the Ohel Mo’ed. Rashi quotes Chazal that they were commanded in this Mitzvah after the aveira of the Golden Calf.
This is what the possuk means when it says כ יִת ש אִ אֶתִרֹאשׁ – when you will uplift the head. When they will be returned to their status as important people, whose aveira has been erased. Moshe was to uplift them and bring them back to their original status, which is called in the Torah ל פְקֻדֵיהֶם. Now their numbers were complete, and they were all Tzadikim.
Now they could ransom their souls, and the Torah says וְנ תְנוִּא ישִׁכֹפֶרִנַפְשׁוִֹלַה' – each person shall give his redemption money to Hashem. Now that they had cleaned up their aveira, they were ready to be redeemed.
The Ohr Hachaim offers another explanation for the word ל פְקֻדֵיהֶם. The Torah is telling us that we may not count Klal Yisroel except when they are missing something. The possuk uses פקד as an expression of something missing, as we find in Parshas Matos, וְלֹאִנ פְקַדִמ מֶנּוִּא ישׁ - and not one man of us is missing. When Klal Yisroel suffers a loss, they are permitted to be counted. If they fight a war or undergo a plague, they may count themselves to see how many people are missing. It is only forbidden to count them when it’s for no reason.
The Torah also adds another condition. When counting them in such a situation, וְנ תְנוִּא ישִׁכֹפֶרִ נַפְשׁוִֹלַה' – they can only do so when they give redemption money to Hashem. They must realize that they had done an aveira, and pay tribute to achieve forgiveness.
