46:26מ״ו:כ״ו
1 א

כל הנפש הבאה ליעקב. שֶׁיָּצְאוּ מֵאֶרֶץ כְּנַעַן לָבֹא לְמִצְרַיִם; וְאֵין "הַבָּאָה" זוֹ לְשׁוֹן עָבָר אֶלָּא לְשׁוֹן הוֹוֶה, כְּמוֹ בָּעֶרֶב הִיא בָאָה (אסתר ב' ד'), וּכְמוֹ וְהִנֵּה רָחֵל בִּתּוֹ בָּאָה עִם הַצֹּאן (בראשית כ"ט), לְפִיכָךְ טַעְמוֹ לְמַטָּה בָּאָלֶ"ף, לְפִי שֶׁכְּשֶׁיָּצְאוּ לָבֹא מֵאֶרֶץ כְּנַעַן לֹא הָיוּ אֶלָּא שִׁשִּׁים וָשֵׁשׁ, וְהַשֵּׁנִי, כָּל הַנֶּפֶשׁ לְבֵית יַעֲקֹב הַבָּאָה מִצְרַיְמָה שִׁבְעִים – הוּא לְשׁוֹן עָבָר, לְפִיכָךְ טַעְמוֹ לְמַעְלָה בַּבֵּי"ת, לְפִי שֶׁמִּשֶּׁבָּאוּ שָׁם הָיוּ שִׁבְעִים, שֶׁמָּצְאוּ שָׁם יוֹסֵף וּשְׁנֵי בָנָיו, וְנִתּוֹסְפָה לָהֶם יוֹכֶבֶד בֵּין הַחוֹמוֹת. וּלְדִבְרֵי הָאוֹמֵר תְּאוֹמוֹת נוֹלְדוּ עִם הַשְּׁבָטִים, צְרִיכִים אָנוּ לוֹמַר שֶׁמֵּתוּ לִפְנֵי יְרִידָתָן לְמִצְרַיִם, שֶׁהֲרֵי לֹא נִמְנוּ כָאן; מָצָאתִי בְּוַיִּקְרָא רַבָּה, עֵשָׂו שֵׁשׁ נְפָשׁוֹת הָיוּ לוֹ, וְהַכָּתוּב קוֹרֵא אוֹתָן נַפְשׁוֹת בֵּיתוֹ, לְשׁוֹן רַבִּים, לְפִי שֶׁהָיוּ עוֹבְדִין לֶאֱלֹהוּת הַרְבֵּה; יַעֲקֹב שִׁבְעִים הָיוּ לוֹ, וְהַכָּתוּב קוֹרֵא אוֹתָן נֶפֶשׁ, לְפִי שֶׁהָיָה עוֹבְדִים לְאֵל אֶחָד:

כל הנפש הבאה ליעקב EVERY SOUL THAT WAS COMING WITH JACOB — every soul that left Canaan to go to Egypt The word הבאה, here, is not a perfect tense, but a participle with a relative present sense — just as (Ester 2:4) “In the evening she (באה) was coming” and (Genesis 29:7) “and, behold, Rachel his daughter is coming (באה)” and therefore the accent is on the last syllable, on the א, because when they left, coming from the land of Canaan, they were only sixty-six. But at the second mention of this word (Genesis 46:27) — “every soul of the house of Jacob, which came (הבאה) into Egypt were seventy” — it is a perfect tense and therefore it is accented on the last but one syllable, on the ב. The reason is, that when they came there, they were seventy, for they found Joseph and his two sons there, and Jochebed was added to their number “between the walls”. According to the view of the Rabbi (i. e. R. Jehudah, cf. Genesis Rabbah 84) who stated that with each of Jacob’s sons a twin-sister was born, we must say that these died before they (Jacob and his family) went down to Egypt, because they are not enumerated here. In Vayikra Rabbah 4:6 I found the following: When he left Canaan (cf. Genesis 36:6) Esau’s family consisted of only six (himself and his five sons), and Scripture calls them “the souls of his house” (in the plural) and this is because they worshipped many gods (each serving a different god and having as it were, a different soul or religious feeling). But the family of Jacob when he came to Egypt consisted of seventy and Scripture calls them “soul”, in the singular, because they all served One God.