Numbering the people, one would think, was no bad thing. Why should not the shepherd know the number of his flock? But God sees not as man sees. It is plain it was wrong in David to do it, and a great provocation to God, because he did it in the pride of his heart; and there is no sin that has in it more of contradiction and therefore more of offence to God than pride. The sin was David's; he alone must bear the blame of it. But here we are told,
I. How active the tempter was in it (Ch1 21:1): Satan stood up against Israel, and provoked David to do it. Is is said (Sa2 24:1) that the anger of the Lord was kindled against Israel, and he moved David to do it. The righteous judgments of God are to be observed and acknowledged even in the sins and unrighteousness of men. We are sure that God is not the author of sin - he tempts no man; and therefore, when it is said that he moved David to do it, it must be explained by what is intimated here, that, for wise and holy ends, he permitted the devil to do it. Here we trace this foul stream to its foundation. That Satan, the enemy of God and all good, should stand up against Israel, is not strange; it is what he aims at, to weaken the strength, diminish the numbers, and eclipse the glory of God's Israel, to whom he is Satan, a sworn adversary. But that he should influence David, the man of God's own heart to do a wrong thing, may well be wondered at. One would think him one of those whom the wicked one touches not. No, even the best saints, till they come to heaven, must never think themselves out of the reach of Satan's temptations. Now, when Satan meant to do Israel a mischief, what course did he take? He did not move God against them to destroy them (as Job, Job 2:3), but he provoked David, the best friend they had, to number them, and so to offend God, and set him against them. Note, 1. The devil does us more mischief by tempting us to sin against our God than he does by accusing us before our God. He destroys none but by their own hands, 2. The greatest spite he can do to the church of God is to tempt the rulers of the church to pride; for none can conceive the fatal consequences of that sin in all, especially in church-rulers. You shall not be so, Luk 22:26.
II. How passive the instrument was. Joab, the person whom David employed, was an active man in public business; but to this he was perfectly forced, and did it with the greatest reluctance imaginable.
1. He put in a remonstrance against it before he began it. No man more forward that he in any thing that really tended to the honour of the king or the welfare of the kingdom; but in this matter he would gladly be excused. For, (1.) It was a needless thing. there was not occasion at all for it. God had promised to multiply them, and he needed not question the accomplishment of that promise. They were all his servants, and he needed not doubt of their loyalty and affection to him. Their number was as much his strength as he could desire. (2.) It was a dangerous thing. In doing it he might be a cause of trespass to Israel, and might provoke God against them. This Joab apprehended, and yet David himself did not. The most learned in the laws of God are not always the most quick-sighted in the application of those laws.
2. He was quite weary of it before he had done it; for the king's word was abominable to Joab, Ch1 21:6. Time was when whatever king David did pleased all the people, Sa2 3:36. But now there was a general disgust at these orders, which confirmed Joab in his dislike of them. so that, though the produce of this muster was really very great, yet he had no heart to perfect it, but left two tribes unnumbered (Ch1 21:5, Ch1 21:6), two considerable ones, Levi and Benjamin, and perhaps was not very exact in numbering the rest, because he did not do it with any pleasure, which might be one occasion of the difference between the sums here and Sa2 24:9.

Levi and Benjamin counted he not - The rabbins give the following reason for this: Joab, seeing that this would bring down destruction upon the people, purposed to save two tribes. Should David ask, Why have you not numbered the Levites? Joab purposed to say, Because the Levites are not reckoned among the children of Israel. Should he ask, Why have you not numbered Benjamin? he would answer, Benjamin has been already sufficiently punished, on account of the treatment of the woman at Gibeah: if, therefore, this tribe were to be again punished, who would remain?

See Chapter Introduction
See Chapter Introduction
1 Chronicles 21:28

ch1 21:28
ch1 21:28
ch1 21:28At that time when David saw that the Lord had answered him in the threshing floor Of Ornan the Jebusite,.... The same with Araunah, Sa2 24:16, with some small variation of the letters, and are of the same signification; both signifying the "ornus", as Hillerus (m) observes, the pine tree or ash; see Isa 44:14, in whose threshingfloor David now was, and where he had been praying and sacrificing; and God had accepted his prayer, as the Targum, and had answered him, by causing fire to come down on the sacrifice and consume it, and by ordering the angel to put up his sword in its sheath:

then he sacrificed there; again by the priests, and continued to do so, for he had sacrificed there before, Ch1 21:26 and finding his sacrifices in that place were acceptable, he repeated them, and did not go to Gibeon, as follows.

(m) Onomastic. Sacr. p. 529, 530.

Levi and Benjamin counted he not--If this census was ordered with a view to the imposition of taxes, this alone would account for Levi, who were not warriors (Ch1 21:5), not being numbered (see on Num 1:47-54). The population of Benjamin had been taken (see on Ch1 7:6-11), and the register preserved in the archives of that tribe. This, however, was taken on another occasion, and by other agency than that of Joab. The non-numbering of these two tribes might have originated in the special and gracious providence of God, partly because Levi was devoted to His service, and Benjamin had become the least of all the tribes (Jdg. 21:1-25); and partly because God foresaw that they would remain faithful to the house of David in the division of the tribes, and therefore He would not have them diminished [POOLE]. From the course followed in this survey (see on Sa2 24:4-8), it would appear that Judah and Benjamin were the last tribes that were to be visited; and that, after the census in Judah had been finished, Joab, before entering on that of Benjamin, had to return to Jerusalem, where the king, now sensible of his great error, gave orders to stop all further proceedings in the business. Not only the remonstrance of Joab at the first, but his slow progress in the survey (Sa2 24:8) showed the strong repugnance and even horror of the old general at this unconstitutional measure.