There were certain men. It has been supposed by many that these men must have been Mishael and Elizaphan, who had recently (cf. Exodus 40:17; Le Exodus 9:1; Exodus 10:4) been defiled by burying their cousins Nadab and Abihu.
This, however, is based upon the assumption that the totals given in Exodus 38:26 and in Numbers 1:46 are really independent, and that therefore no one belonging to any other tribe than that of Levi had died in the interval.
As that assumption is untenable (see above on Numbers 1:46), so this "coincidence" falls to the ground. We know indeed that Mishael and Elizaphan were defiled at this time, and we do not know that any one else was; but, on the other hand, the words "the dead body of a man" seem to point to a single corpse only.
Dead body. Hebrew, nephesh, as in Numbers 5:2; Numbers 6:11, and other places. It is inexplicable how this word, which properly means "soul," should have come to be used of a corpse; perhaps it is an additional testimony to the complete absence from Jewish teaching of any doctrine of an immortal spirit.
The Septuagint uses ψύχη here.