1
נשא. שם הפעל כמו זכור את יום השבת וטעם נשא. שא: TAKE THE SUM. Naso (take the sum) is an infinitive. It is like zakhor (remember) in Remember the sabbath day, to keep it holy (Ex. 20:8).33Which is an infinitive too. The meaning of naso is, take the sum.34In other words, even though naso is an infinitive, it has the meaning of an imperative. The same applies to zakhor.
2
גם הם. בעבור שנשא את ראש הקהתים: ALSO. Because he had already counted the Kohathites.