Why does the Pasuk distinguish between someone who carries the ashes and someone who touches them.
Rashi: Because, whereas the former also renders the clothes he is wearing Tamei, the latter does not.
Who is the word "ve'Chol asher Yiga bo Yitma" referring to?
Why is the Parah Metamei all those who deal with it?
Rashi (citing R. Moshe ha'Darshan): Just as the Golden Calf rendered Tamei all those who had contact with it. 1
See Sifsei Chachamim.
And what is the significance of the fact that its ashes render Tahor?