“When you take a census of the children of Israel, according to their count, each man shall give a ransom for himself to the Lord upon their counting, and there will not be a plague against them upon their counting” (Exodus 30:12). “When you take a census,” this is how Rabbi Tanḥuma bar Abba began: “Your navel is a moon-shaped goblet, [may it not lack mixed wine; your belly is a pile of wheat hedged with lilies]’ (Song of Songs 7:3).1Wheat is dear, so it is measured to determine how much there is; so, too, Israel is dear, therefore it is counted.
All the beginnings, as they are written regarding the Torah portions.2The midrash is referencing other statements concerning this verse (Exodus 30:12). Although they are not cited here, they are mentioned where the midrash discusses the four Torah portions read in the weeks before and after Purim. The first of those readings, Parashat Shekalim, begins with this verse. These comments are recorded in Pesikta Rabbati 10:2.
Moreover, the Holy One blessed be He said: ‘Moses, Israel owes me what they borrowed from Me,3They are in debt to Me due to the sin of the Golden Calf. as it is stated: “When you take a census [ki tisa],” just as it says: “When you lend [ki tashe] your neighbor” (Deuteronomy 24:10). Tell them to repay what they owe Me.4They deserve to die due to their sin. God, in this passage, demands that they pay a “ransom” instead.
That is, ki tisa. And I will pay them,5God will consider it as though He owes them, as it were, due to their payment (Matnot Kehuna). as it is stated: “The number of the children of Israel will be like the sand of the sea” (Hosea 2:1).