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 # 7267
7267. 'And Jehovah said to Moses' means instruction, here in how to proceed when dealing with those steeped in falsities who engage in molestation. This is clear from the meaning of 'Jehovah said' as instruction, dealt with in 7186.