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 # 7304
7304. 'And Jehovah said to Moses' means Divine instruction. This is clear from the meaning of 'said', when something is commanded anew, as instruction, dealt with in 7186, 7267, 7288, at this point - since Jehovah was the speaker - Divine instruction, that is to say, instruction about further action.