CHAPTER 27 Oct. 10 
The Monthly Battalions
Now the children of Israel after their number, the heads of fathers’ households and the captains of thousands and of hundreds, and their officers who served the king, in any matter of the divisions which came in and went out month by month throughout all the months of the year—of every division were twenty-four thousand. 2Over the first division for the first month was Jashobeam the son of Zabdiel; and in his division were twenty-four thousand. 3He was of the children of Perez, the chief of all the captains of the army for the first month. 4Over the division of the second month was Dodai the Ahohite, and his division; and Mikloth the ruler; and in his division were twenty-four thousand. 5The third captain of the army for the third month was Benaiah, the son of Jehoiada the priest, chief; and in his division were twenty-four thousand. 6This is that Benaiah, who was the mighty man of the thirty, and over the thirty; and of his division was Ammizabad his son. 7The fourth captain for the fourth month was Asahel the brother of Joab, and Zebadiah his son after him; and in his division were twenty-four thousand. 8The fifth captain for this fifth month was Shamhuth the Izrahite; and in his division were twenty-four thousand. 9The sixth captain for the sixth month was Ira the son of Ikkesh the Tekoite; and in his division were twenty-four thousand. 10The seventh captain for the seventh month was Helez the Pelonite, of the children of Ephraim: and in his division were twenty-four thousand. 11The eighth captain for the eighth month was Sibbecai the Hushathite, of the Zerahites; and in his division were twenty-four thousand. 12The ninth captain for the ninth month was Abiezer the Anathothite, of the Benjamites: and in his division were twenty-four thousand. 13The tenth captain for the tenth month was Maharai the Netophathite, of the Zerahites; and in his division were twenty-four thousand. 14The eleventh captain for the eleventh month was Benaiah the Pirathonite, of the children of Ephraim; and in his division were twenty-four thousand. 15The twelfth captain for the twelfth month was Heldai the Netophathite, of Othniel; and in his division were twenty-four thousand. 
The Rulers of the Tribes
16Furthermore over the tribes of Israel: of the Reubenites was Eliezer the son of Zichri the ruler: of the Simeonites, Shephatiah the son of Maacah: 17of Levi, Hashabiah the son of Kemuel: of Aaron, Zadok: 18of Judah, Elihu, one of the brothers of David: of Issachar, Omri the son of Michael: 19of Zebulun, Ishmaiah the son of Obadiah: of Naphtali, Jeremoth the son of Azriel: 20of the children of Ephraim, Hoshea the son of Azaziah: of the half-tribe of Manasseh, Joel the son of Pedaiah: 21of the half-tribe of Manasseh in Gilead, Iddo the son of Zechariah: of Benjamin, Jaasiel the son of Abner: 22of Dan, Azarel the son of Jeroham. These were the captains of the tribes of Israel. 23But David didn’t take the number of them from twenty years old and under, because Yahweh had said He would increase Israel like the stars of the sky. 24Joab the son of Zeruiah began to number, but didn’t finish; and there came wrath for this upon Israel; neither was the number put into the account in the chronicles of king David. 25Over the king’s treasures was Azmaveth the son of Adiel. Over the treasures in the fields, in the cities, and in the villages, and in the towers, was Jonathan the son of Uzziah. 26Over those who did the work of the field for tillage of the ground was Ezri the son of Chelub. 27And over the vineyards was Shimei the Ramathite. And over the increase of the vineyards for the winecellars was Zabdi the Shiphmite. 28And over the olive trees and the sycamore trees that were in the lowland was Baal Hanan the Gederite. And over the cellars of oil was Joash. 29And over the herds that fed in Sharon was Shitrai the Sharonite. and over the herds that were in the valleys was Shaphat the son of Adlai. 30And over the camels was Obil the Ishmaelite. And over the donkeys was Jehdeiah the Meronothite. And over the flocks was Jaziz the Hagrite. 31All these were the rulers of the substance which was king David’s. 32Also Jonathan, David’s uncle, was a counsellor, a man of understanding, and a scribe. Jehiel the son of Hachmoni was with the king’s sons. 33Ahithophel was the king’s counsellor. Hushai the Archite was the king’s advisor; 34and after Ahithophel was Jehoiada the son of Benaiah, and Abiathar. The captain of the king’s army was Joab.

Commentary

27:23 There would’ve been nothing morally wrong with taking a census of Israel’s young people, the next generation; but David believed in the promise that Abraham’s seed would be many, and so he didn’t. We can count every penny of our resources if we wish, but the higher level is to live in faith that God will fulfil His promise to provide for His people on their journey towards His Kingdom.