Rashi on Leviticus 23:15
ממחרת השבת FROM THE MORROW AFTER THE DAY OF REST — i. e. from the morrow after the first day of the Passover festival (Menachot 65b).
תמימת תהיינה [SEVEN WEEKS] SHALL BE COMPLETE — This teaches that one has to begin counting in the evening, for otherwise they would not be complete (Menachot 66a).
Hizkuni on Leviticus 23:15
וספרתם לכם ממחרת השבת, “you will begin to count for yourselves, commencing with the day after the first day of Passover;” seeing that there are seven weeks between the beginning of the barley harvest and the beginning of the wheat harvest, periods when the commandment of sh’mittah is observed in earnest, the prophet (Jeremiah, 5,24) has already categorized them as: שבועות חוקת קציר ישמר לנו, “Who keeps for our benefit the weeks appointed for the harvest.”Rashi comments: “seven weeks during which G-d decreed for us two laws, that of the harvesting of the “omer and the presentation of the first two loaves of the new wheat harvest.” He sees to it that we can harvest these two species at the appropriate time of the year. Seeing that such an important part of our livelihood depends on these two harvests, it is easy to understand that the Torah expects us to keep the counting of these days meticulously. Just as we have to count days we also have to count weeks, at the end of which period we sanctify the fiftieth day after completing the seventh week. We have to do the same concerning counting for the sh’mittah year and the arrival of the yovel year. The emphasis of this whole paragraph is on the respective concepts of sh’mittah and yovel. There are a total of 49 potential disasters that the Torah warns us of if we fail to observe these two basic positive commandments. [The number 49 symbolizes the number of days we fail to assimilate the social significance of those laws to ensure that no extremes of rich and poor will become permanent features in our land]
HaKetav V'HaKabbalah Leviticus 23:15
You shall count for yourselves. The word chosen for designating counting (וספרתם) alludes to the soul’s benefit — becoming sanctified and purified from all materialistic desires and lowly thoughts during this seven week period. For even the word תספור (count) does not connote merely to know how many days and weeks, rather, it implies analysis and watchfulness, as it says, “But now, You count my steps” (Iyov 14:16). This mainly implies analysis and watchfulness of one’s steps and behavior. Similarly, here too, the meaning of “you shall count for yourselves” is that you should inspect your lives, think deeply about yourself — what is the true good you should choose and the true evil from which you must flee. Do not do anything without weighing it first in the scales of judgment to see if it is good or bad. This can be compared to someone who received a sum of money from his friend. He will be careful about the amount of the coin count and also the quality of each counted coin, lest he have an invalid, defective coin … Possibly, we can also say that in using the word וספרתם the Torah includes the idea of purity and refinement, as the language of the verses (Yechezkel 1:26): “Sapphire (ספיר) stone,” and (Shemos 24:10), “Sapphire brick.”.
Or HaChaim Leviticus 23:15
וספרתם לכם, "and you shall count for yourselves, etc." The reason the Torah adds the word "for yourselves" is that G'd commanded to count for seven weeks consecutively. We are told in the Zohar volume 3 page 97 that seeing the Jewish people were in a state of impurity and G'd wanted to betroth them to Himself He applied the legislation pertaining to a menstruant woman who is required to purify herself for seven days. He therefore commanded them to "purify" themselves for seven weeks by counting those days much as a menstruant counts the seven days. The count then was for the benefit of the Israelites in order that they would become G'd's "bride" as it were and would be able to step under the wedding canopy at Mount Sinai. The reason that the period of counting was seven weeks instead of seven days was the extraordinary amount of impurity the Jewish people had accumulated during their extended stay in Egypt. Another reason is that in this instance we speak about an entire people having to shed their accumulated impurities. I have explained on Exodus 19,1 that the word בצאתם was to be understood as a cause for G'd having delayed the giving of the Torah, i.e. the presence of the Israelites in Egypt for a long time necessitated the period of seven weeks during which the Jews prepared themselves for this event. The sentiment that the reason the Torah was not given immediately after the Exodus is supported by the words ממחרת השבת, that the Torah would not be given immediately after the Sabbath, i.e. Passover, but after a period described as the morrow of that day. The nature of this count is that the days have to be whole days, as opposed to parts of days. Seeing the 15th of Nissan at that time was a Sabbath and that on part of that day the Israelites were still in Egypt, the count of the seven weeks could not commence until the following day, i.e. ממחרת. While it is true that this consideration applied only to the generation of Israelites who left Egypt at that time, the Torah legislated that the same procedure be followed year after year starting with the year of the Exodus. Kabbalists understand why we have to re-enact history in this fashion. According to the plain meaning of the text the reason the Torah refers to "the day following the Sabbath" is a reminder of the fact that while in Egypt the Jews had to perform slave labour also on the Sabbath.
A moral-ethical approach to our verse may be derived if we see in the word וספרתם the root ספיר, sapphire, the material the second tablets were made of (compare Vayikra Rabbah 32,2). The souls of the Jewish people are compared to the nature of sapphires which lose their lustre when they become dirty. As a result of sins committed by their owners (bodies inhabited by these souls) something similar happens to their souls. The message of the word וספרתם is that by means of the count the Jewish people would "polish up" their souls so that they would be unblemished by the time they would experience the revelation at Mount Sinai.
The reason that the Torah added the word לה', “for the Lord,” [after all, all offerings are exclusively for the Lord, so why single out this one by name? Ed.] is that after first presenting this offering to G’d, the whole people may now enjoy the new wheat harvest. The verse from Jeremiah 5,24 which we quoted earlier, referred to the סכנה, period of “danger” which this crop was exposed to while growing during which period so many things could have happened which would have ruined the eventual crop. Thanksgiving prayers are therefore called for, expressing our gratitude that nothing of what we worried about during those many weeks actually happened. [the word חקות in that verse may mean that the laws of nature according to which the crop would ripen was not upset by bad weather, and other climatic phenomena which would have ruined all of the farmer’s efforts during the season of ploughing and seeding. Ed.] The Torah, appropriately, legislated that in addition to the two loaves baked from the new wheat, which did not get on the altar, of course, also 2 sheep, etc., were offered as explained in connection with שלמי תודה, thanksgiving offerings in Leviticus 7,13.
Making each day count is a valuable lesson which adopting the practice of counting the Omer reinforces. Counting each of the days of the Omer reminds us that all of our days are numbered, and it is our responsibility to make each day count. The deliberate way in which the Torah numbers the days of Sarah’s life, "one hundred years and twenty years and seven years” signifies both the fullness of her days and the significance of each and every day. We count the Omer in a similarly careful and focused manner in order to help us recognize the completeness of these days and of each day.
We also learn from the years of wandering in the desert and from the individual struggles represented in the stories of our heroes and heroines that waiting itself can be a sacred activity, an opportunity for reflection and trust. Although the goal of the count may be the encounter with God at Sinai, we take meaning from the journey each step of the way.
In contrast to the liturgical and historical framing of Shavuot as the anniversary of encountering the Divine revelation on Mount Sinai, the biblical harvest narrative emphasizes a holiday of giving back to God in thanks for what God has already given us. The focus is not primarily on what we have received, but on what we will give in return. The central element of the holiday here is an offering of two loaves of bread. It is this double bread offering that we have been counting up to, eagerly hoping for (Leviticus 23:16-17).
The Seforno comments on this passage, emphasizing the emotional component of bringing bikkurim. He points to the fear inherent in the growing season, and how that fear can be transformed into gratitude (see comments on Leviticus 23:17). After weeks of worrying and deliberate counting, we celebrate the harvest by baking two loaves of bread for God. The multiple loaves brought on the holiday emphasize the abundance that accompanies it.
Through the incremental change of the Omer, the bread of affliction we ate on Passover has transformed into two full, risen loaves of hametz. The agricultural Shavuot reminds us that there will come a time when worry and uncertainty is behind us. On Shavuot we remember that security is possible, fullness and plenty can be restored, our cup can run over. In the rhythm of the Jewish calendar, we are invited into the safest moment of the year. We are invited to feel full, satiated, warm, and secure.