C. F. Keil and Franz Delitzsch on Numbers 26:3-4

Num 26:3-4

“And Moses and Eleazar the priest spake with them” (דּבּר with the accusative, as in Gen 37:4). The pronoun refers to “the children of Israel,” or more correctly, to the heads of the nation as the representatives of the congregation, who were to carry out the numbering. On the Arboth-Moab, see at Num 22:1. Only the leading point in their words is mentioned, viz., “from twenty years old and upwards” (sc., shall ye take the number of the children of Israel), since it was very simple to supply the words “take the sum” from Num 26:2.This is, at all events, easier and simpler than the alterations of the text which have been suggested for the purpose of removing the difficulty. Knobel proposes to alter וידבּר into ויּדבּר, and לאמר into לפקד: “Moses and Eleazar arranged the children of Israel when they mustered them.” But הדבּיר does not mean to arrange, but simply to drive in pairs, to subjugate (Psa 18:48, and Psa 47:4), - an expression which, as much be immediately apparent, is altogether inapplicable to the arrangement of the people in families for the purpose of taking a census.,  - The words from “the children of Israel” in Num 26:4 onwards form the introduction to the enumeration of the different tribes (Num 26:5.), and the verb יהיוּ (were) must be supplied. “And the children of Israel, who went forth out of Egypt, were Reuben,” etc.