"God spoke to Moses, saying: 'Also take a census (raise their heads) of Gershon's descendants by families...'"
To explain this, Rabbi Abba quoted, “Happy is the man for whom God does not account his wrongdoings, and whose soul is pure” - and said that it does not make sense. If God does not count his wrongdoings, then they must exist. If so, why is his soul pure?
However, he explained, in the afternoon the world experiences judgment, which continues into the evening. The man's souls goes up and, free from the restrictions of the body, testifies about his actions during that day. At midnight the righteous praise God and study Torah, and cause joy to the spiritual beings. Meanwhile, the soul that testifies retells man's words spoken during that day, and if they were only good and if he said nothing bad about his fellows that he was not permitted to say, then his soul is pure. So now we understand that when is it that “God does not account his wrongdoings?” – When his soul is pure because he does not recount the wrongdoings of others.
Now here is what God said to Moses: Raise the righteous in the spiritual world where they cause joy, called 'head', for the service that they do in Dispersion (Gershon is a hint to this, since that word means 'I am a stranger here.')
Art: Procession of Souls By Louis Welden Hawkins