23 But David took not the number of them from twenty years old and under: because the LORD had said he would increase Israel like to the stars of the heavens.
24 Joab the son of Zeruiah began to number, but he finished not, because there fell wrath for it against Israel; neither was the number put in the account of the chronicles of king David.
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Commentary on 1 Chronicles 27 Matthew Henry Commentary
Chapter 27
In this chapter we have the civil list, including the military,
1Ch 27:1-15
We have here an account of the regulation of the militia of the kingdom. David was himself a man of war, and had done great things with the sword; he had brought into the field great armies. Now here we are told how he marshalled them when God had given him rest from all his enemies. He did not keep them all together, for that would have been a hardship on them and the country; yet he did not disband and disperse them all, for then he would have left his kingdom naked, and his people would have forgotten the arts of war, wherein they had been instructed. He therefore contrived to keep up a constant force, and yet not a standing army. The model is very prudent.
1Ch 27:16-34
We have here an account,