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Ibn Ezra on Numbers 4:47/אבן עזרא על במדבר ד׳:מ״ז

אעבדת עבדה. כאשר פרשתי והנה טעם כל הפקודים שהיו מבן ל' שנה:
1THE WORK OF SERVICE. This is to be understood as I have already explained.42 applies to the carrying of the tent and the tabernacle, which was the work assigned to the sons of Gershon and Merari, while the term the work of bearing burdens refers to the work done by the sons of Kohath (Weiser). Now the meaning of All those that were numbered (v. 46) is, all those from thirty years old that were numbered.43