Arcana Coelestia # 8492
8492. 'And he said to them' means instruction. This is clear from the meaning of 'saying', which includes what comes after it, in this instance instruction - instruction about how the manna was to be collected on the day before the sabbath. For more about this further meaning of 'saying' as instruction, see 6879, 6881, 6883, 6891, 7186, 7267, 7304, 7380.
Arcana Coelestia # 7380
7380. 'And Jehovah said to Moses' means instruction. This is clear from the meaning of 'saying' as instruction, dealt with in 7186, 7304. What is meant by the verb 'say' when used in the historical narratives of the Word is evident from what comes after it, for whatever follows goes together with it. The reason why at this point it means instruction is that Jehovah says what further things had to be done. Also 'Moses' represents the law of God, through which instruction is given by Jehovah.