“ Because they are so beloved to Him, he counts them frequently:
He counted them when they left Egypt (Exodus 32:28) ; He counted them when they fell regarding the [golden] calf (Exodus 38:26) , to know how many were left; [And here] when he was about to let His presence dwell among them, he counted them. The Tabernacle was set up on the first day of Nissan (Exodus 40:17) , and on the first day of Iyyar He counted them. ”

“ He mentioned here in the wilderness of Sinai, to tell us that they only moved from there after they were counted, for the second counting (Numbers 26:3) was in the plains of Moab, and the Commandment [for that count was given] in the Tent of Meeting. ”