1)
What is the meaning of "v'Zeh Devar ha'Mas"?
1.
Rashi: It is like it says in verses 20-21 - the tax was upon those who remained [from the Kena'ani nations]. Radak - this is like it says above (5:29), 70,000 carriers and 80,000 who quarry.
2.
Radak, Malbim: This was the purpose of the tax - in order to build Beis Hashem [and his house
2)
What is the "Milo"?
1.
Rashi: This is the name of a place in Yerushalayim, in Ir David. It was called Milo, for it was surrounded by a low wall, and Mil'u (they filled it) with earth.