in every matter of the divisions All this was from the beginning of his reign and onwards, and since the number of the Levites is stated, he proceeds to relate who the leaders of David’s division were.

the one coming and the one leaving, month by month, for all the months of the year for all the Israelites were divided into twelve parts, and each segment served the king for a month, and the king would provide them with their expenses, as it is written in the Book of Kings (I 4:7): “And Solomon had twelve officers over all Israel, who provided victuals for the king and his household.” They were ready to fight his war and to [perform] all his service in that month. All this was [instituted] at the beginning of his reign.

twenty-four thousand Although Israel was more than twelve times twenty-four thousand, David chose only the mighty warriors and the rich people, who could leave their affairs and engage in the king’s affairs; David did not take the poor people, who had to support themselves.

the chief of all the leaders of the hosts Jashabeam was [one] of the sons of Perez, and he was the chief of all the twelve leaders, and because he was [one] of the sons of Perez, David appointed him chief.

Umikloth was the leader His fellow division member, who assisted him, was Umikloth.

The leader of the third host Heb. שַׂר הַצָּבָא הַשְּׁלִישִי. Because of the honor of Benaiah, he calls him the leader of the host more than the others, with the exception of Jashabeam, who was of the sons of Perez, who is likewise called (verse 3): “the chief of all the leaders of the hosts,” because of David’s honor, who was, like him, [one] of the sons of Perez.

the priest, the chief who was the chief, and some say that he was the high priest, but it is not so, because Zadok and Ebiathar were high priests.

the mightiest of the thirty as above (11:25): “Of the thirty, he was the most honored, etc.”

The fourth, etc., was Asahel, the brother of Joab, and Zebadiah his son after him for Asahel was assassinated at the beginning of his reign, for Abner assassinated him, (II Sam. 2:23) and he [David] appointed Zebadiah his son in his stead over his division.

the leader was Shamhuth the Zerahite - Heb. הַיִּזְרָח

And over the tribes of Israel We already stated the chiefs of David’s divisions, and now he tells who the leaders of the tribes of Israel were, the leader of each tribe.

Now David did not take their count from twenty years old and below The meaning is: We already stated that he counted Israel and divided them into divisions, and he also counted the Levites and appointed them upon their service; and all these that he counted he did not count any of them less than twenty years old.

like the stars of the heavens Just as man cannot count the stars of the heavens, so he cannot count them.

but did not finish The meaning is: And moreover, I say to you: Did not Joab commence on another occasion to count the people above twenty and not finish?

and there was wrath upon Israel because of this Because of the small segment that he counted, there was wrath upon Israel, because it entered his mind to count all Israel and to transgress the verse (Gen. 13:16): “...so that if anyone can count the dust of the earth, etc.” and to transgress the verse (ibid. 15:5): “Look, please, toward heaven, etc.”

and the number did not come up to The meaning is: Although I say, “commenced to count but did not finish,” he counted only a small segment, for the number of the counted ones in the Book of Samuel did not come up to the number in Chronicles, (21:5) for that number that he counted he did not write in Samuel, but a little of the number, and here, because of David’s honor, even if the number were more, he would have stated it, because it implies that not for nought was there wrath on Israel because he already counted many of Israel, and moreover, because of his honor, that they were all his servants, like one man.

And over the treasuries of the king the treasuries of silver and gold. All this he proceeds to relate for David’s greatness, and even the one who was appointed over his she-donkeys.

and over the storehouses in the field and over what grew in the field: grains, wine, and oil, and all kinds of foods and drinks.

in the cities to supply the cities and to supply the cities of the king and his towers.

And over those who do the work of the field for the work of the soil to plow the soil.

Ezri the son of Chelub was appointed to command to plow the soil, and he would give them the cattle and all the implements of the plow.

And over the vineyards to hoe and prune the vineyards.

and over what was in the vineyards i.e., the storehouses of the wine.

And over the olive trees to plant them and gather the olives.

And over the cattle that pasture in the Sharon was Shirtai the Sharonite who was knowledgeable in matters concerning them.

the Ishmaelite who knew the character of the occupation of camels.

And over the flocks was Jaziz the Hagarite Since the Hagarites were tent dwellers in the field, he appointed him over his flocks.

And Jehiel the son of Hachmoni was with the king’s sons He was their nurturer and their nurse, who taught them culture.

And Hushai the Archite - Heb. קִרְיַת סֵפֶר (Jos. 15:15, Jud. 1:11) is translated by the Targum as קִרְיְתָא דְּאַרְכֵי. In Midrash Rabbah we find that when David sinned with Bathsheba, he asked Hushai the Archite whether, if he would repent, the Holy One, blessed be He, would accept his repentance to grant him an extension for his sin, and he said, “Yes.” the king’s companion His best man (Jud. 14: 20): “to his companion (לְמֵרֵעֵהוּ), who had accompanied (רֵעָה) him,” written regarding Samson; it is translated by the Targum: שׁוֹשְׁבִינֵיהּ his best man.

And after Ahithophel After he died, David took for himself Jehoiada and Ebiathar in his place.