“All those counted were six hundred three thousand, five hundred and fifty” (Numbers 1:46). “All those counted were six hundred [three] thousand [five hundred and fifty]” – you find that this census equals the census in which Israel was counted in the construction of the Tabernacle, as it is stated: “The silver of those who were counted of the congregation [was one hundred talents and one thousand seven hundred and seventy-five shekels, in the sacred shekel]” (Exodus 38:25).14A calculation of the number of half-shekels yields 603,550 people.
That was in the first year, as when they received the Ten Commandments, Moses immediately ascended to receive the Tablets, they sinned with the act of the calf, and immediately they crafted the Tabernacle and it was erected on the first of Nisan in the second year, as it is stated: “It was in the first month during the second year, on the first of the month, that the Tabernacle was erected” (Exodus 40:17).
When was this census? It was on the first of Iyar in the second year, as it is stated: “They assembled the entire congregation [on the first of the second month…from twenty years old and above, by their head count]” (Numbers 1:18). In that census in which he counted them when Israel departed from Egypt on the fifteenth of Nisan, how many were they? “Six hundred thousand men on foot, besides children” (Exodus 12:37).
When he came to count them in the second year on the first of the second month, he found that they were an additional three thousand five hundred and fifty, but we do not know [regarding] these additional ones whether he counts them as twenty from the New Moon of Nisan of the second year from their exodus from Egypt, or whether he counts them as twenty from the New Year, which is the New Moon of Tishrei, and it is the first year from their exodus from Egypt.
Go out and learn from the bases,15Most of the silver collected from the half-shekel each person brought was used for the bases of the boards of wood which served as the walls of the Tabernacle. as it is stated: “The silver of those who were counted of the congregation was one hundred talents.… One beka per head, one-half shekel” (Exodus 38:25–26). When did they bring the shekels? It was on the day after Yom Kippur, and in two mornings they brought the entire contribution to the Tabernacle, as it is stated: “They brought him more contributions morning after morning” (Exodus 36:3).
If you say that they did not count those who departed from Egypt less than twenty years old, [because] they did not count them [in the census of those over] twenty until the month of Nisan of the second year; if so, you find among the shekels a surplus of three thousand five hundred and fifty shekels. Rather, what must you say? It is that they counted them as twenty from Tishrei, which is the New Year for the creation of Adam the first man.
This is why it presented the tally in this manner, to inform us that although they entered one month into the second year from their exodus from Egypt, those who reached twenty years were not added in their tally beyond those who contributed for the bases of the Tabernacle; to inform you that they do not count them from Nisan, but rather from Tishrei.