John Gill Commentary Genesis 46:27

"and the sons of Joseph, who were born to him in Egypt, were two souls: all the souls of the house of Jacob, that came into Egypt, were threescore and ten." — Genesis 46:27 (ASV)

And the sons of Joseph, which were born in Egypt, [were] two
souls
Ephraim and Manasseh; which is observed to show that they do not come into the above reckoning, but are to be taken into another that follows: all the souls of the house of Jacob, which came into Egypt, [were]
threescore and ten ;
here it may be observed, the phrase is varied; it is not said, "all the souls which came out of the loins of Jacob", but "all the souls of the house" or family of Jacob; all that that consisted of, and takes in Jacob himself, the head of his house or family; nor is it said, "which came with Jacob into Egypt", as before, but "which came into Egypt"; not which came with him thither, but yet were there by some means or another, as Joseph and his two sons; Joseph by being brought down, and sold there, and his two sons by being born there; if therefore Jacob, Joseph, and his two sons, are added to the above number of sixty six, it will make seventy; as for the account of Stephen, making the number seventy five, (See Gill on Acts 7:14).