The third army officer. Because Benaiah was chief over the thirty warriors (v. 6), the text uses the expression “army officer” for him but not for the others.

The chief priest. Jehoiada was high priest, as the text says above in the account of the beginning of David’s reign: “Jehoiada, chief officer of the Aaronides” (12:28).

And [Benaiah’s] division—his son Ammizabad. This means that his son Ammizabad was also over his division, subordinate to him.

And [Asael’s] son Zebadiah after him. For Asael was killed at the beginning of David’s reign (2 Sam 2:23); so in his place, David appointed Asael’s son Zebadiah chief over his division.

Sibbecai the Hushathite, of the Zerahite. [This means]: from the family of Zerah.

Heldai the Netophathite, of Othniel. [This means]: from the family of Othniel son of Kenaz.

Over the tribes of Israel: the chief officer of Reuben. To this point the text listed the warriors who were heads of the divisions, and now it lists the officers who served as tribal heads—one chieftain for each tribe.

Of Judah: Elihu, of the brothers of David. He is one of the brothers of David mentioned above (2:13–15) and had two names. Alternatively, he is a different one, additional to those mentioned, as our Sages, of blessed memory, say in the midrashic interpretation that we cited above (2:15).

David did not take a census of those under twenty years of age. This means: Those whom David counted—twelve divisions of twenty-four thousand each—consisted entirely of men twenty years of age and older.

For the Lord had promised to make Israel as numerous etc. Even when the Holy One, blessed is He, said to count Israel, He only said to count those twenty years of age and older (Num 1:2–3); for He had promised to make their numbers as incalculable as that of the stars in the sky, as it says, “then your offspring too can be counted” (Gen 13:16). None of those whom David counted were among those counted by Joab, who set out to count all of Israel. [Joab]did not finish, though; for there were two tribes that he did not count “because the king’s command had become repugnant to Joab” (1 Chr 21:6). It says, after all, “wrath struck Israel on account of this.”

Over the royal treasuries. Here the text lists those whom [David] appointed as managers and administrators over the labor and over the storage areas, both in his house and out in the field.

And over what was in the vineyards. Shimei was appointed over the vineyards until the gathering of the grapes, and Zabdi was appointed over whatever was in the vineyards at the time of the gathering of the fruit and grapes from the harvest onward, as it says, “for the storage areas.”

The Ishmaelite. The text calls [Obil] an Ishmaelite because he lived in the land of Ishmael. Similarly, “the Hagrite” (v. 31) means that [Jaziz] lived in the land of the Hagrites.

Jehiel son of Hachmoni was with the king’s sons—for he would raise them and teach them.

And after Ahitophel: Jehoiada. This means: After the death of Ahitophel, the advisor to the king, his advisors were Jehoiada and Abiathar. And Joab was the commander of the army.