tn The form is the participle with the article functioning as a substantive: “the one who touches.”
tn Heb “the dead.”
tn The expression is full: לְכָל־נֶפֶשׁ אָדָם (lékhol-nefesh ’adam)—of any life of a man, i.e., of any person.
tn The verb is a perfect tense with vav (ו) consecutive; it follows only the participle used as the subject, but since the case is hypothetical and therefore future, this picks up the future time. The adjective “ceremonially” is supplied in the translation as a clarification.