1)
To whom does "Nefesh" refer?
1.
Targum Onkelos: It refers to any person - Kohen Levi or Yisrael.
2.
Targum Yonasan: It refers to a Kohen. 1
1
It is not clear however, why Targum Yonasan learns like this.
2)
What is "asher Tiga bo" referring to?
1.
Rashi: It refers to any one of the Teme'im listed in the previous two Pesukim.
