2 Samuel 24:1

     1-4. again the anger of the Lord was kindled against Israel, and he moved David against them to say, Go, number Israel and Judah—"Again" carries us back to the former tokens of His wrath in the three years' famine [2Sa 21:1]. God, though He cannot tempt any man (Jas 1:13), is frequently described in Scripture as doing what He merely permits to be done; and so, in this case, He permitted Satan to tempt David. Satan was the active mover, while God only withdrew His supporting grace, and the great tempter prevailed against the king. (See Ex 7:13; 1Sa 26:19; 2Sa 16:10; Ps 105:25; Isa 7:17, &c.). The order was given to Joab, who, though not generally restrained by religious scruples, did not fail to present, in strong terms (see on 1Ch 21:3), the sin and danger of this measure. He used every argument to dissuade the king from his purpose. The sacred history has not mentioned the objections which he and other distinguished officers urged against it in the council of David. But it expressly states that they were all overruled by the inflexible resolution of the king.

1 Chronicles 21:1

     1. Satan stood up against Israel—God, by withdrawing His grace at this time from David (see on 2Sa 24:1), permitted the tempter to prevail over him. As the result of this successful temptation was the entail of a heavy calamity as a punishment from God upon the people, it might be said that "Satan stood up against Israel."

      number Israel—In the act of taking the census of a people, there is not only no evil, but much utility. But numbering Israel—that people who were to become as the stars for multitude, implying a distrust of the divine promise, was a sin; and though it had been done with impunity in the time of Moses, at that enumeration each of the people had contributed "half a shekel towards the building of the tabernacle," that there might be no plague among them when he numbered them (Ex 30:12). Hence the numbering of that people was in itself regarded as an undertaking by which the anger of God could be easily aroused; but when the arrangements were made by Moses for the taking of the census, God was not angry because the people were numbered for the express purpose of the tax for the sanctuary, and the money which was thus collected ("the atonement money," Ex 30:16) appeased Him. Everything depended, therefore, upon the design of the census [BERTHEAU]. The sin of David numbering the people consisted in its being either to gratify his pride to ascertain the number of warriors he could muster for some meditated plan of conquest; or, perhaps, more likely still, to institute a regular and permanent system of taxation, which he deemed necessary to provide an adequate establishment for the monarchy, but which was regarded as a tyrannical and oppressive exaction—an innovation on the liberty of the people—a departure from ancient usage unbecoming a king of Israel.

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