16. over the tribes of Israel: the ruler—This is a list of the hereditary chiefs or rulers of tribes at the time of David's numbering the people. Gad and Asher are not included; for what reason is unknown. The tribe of Levi had a prince (1Ch 27:17), as well as the other tribes; and although it was ecclesiastically subject to the high priest, yet in all civil matters it had a chief or head, possessed of the same authority and power as in the other tribes, only his jurisdiction did not extend to the priests.

     18. Elihu—probably the same as Eliab (1Sa 16:6).

     23. But David took not the number of them from twenty years old and under—The census which David ordered did not extend to all the Israelites; for to contemplate such an enumeration would have been to attempt an impossibility (Ge 28:14), and besides would have been a daring offense to God. The limitation to a certain age was what had probably quieted David's conscience as to the lawfulness of the measure, while its expediency was strongly pressed upon his mind by the army arrangements he had in view.

     24. neither was the number put in the account of the chronicles of King David—either because the undertaking was not completed, Levi and Benjamin not having been numbered (1Ch 21:6), or the full details in the hands of the enumerating officers were not reported to David, and, consequently, not registered in the public archives.