Matthew Poole's English Annotations on the Holy Bible - 1 Chronicles 27:23
The meaning is, David, when he desired to number the people, he designed to number only those who were from twenty years old and upward, or (which is the same thing) those that drew sword, 1 Chronicles 21:5, and not those who were from twenty years old and under. He would increase Israel like to the stars of the heavens; and therefore to number them all both above and under twenty years old, had been both an infinite trouble, and a tempting of God, or a questioning of the truth of his promises.... read more
Arthur Peake's Commentary on the Bible - 1 Chronicles 27:1-34
1 Chronicles 27:1-Nahum : . Organisation of David’ s Army: Enumeration of his Officials ( cf. 1 Chronicles 11:10 ff.) 1 Chronicles 27:1 . According to this verse the army comprised 288,000 soldiers; this is an exaggeration. 1 Chronicles 27:32 . David’ s uncle: better “ kinsman” ; the Hebrew word dô d is used in this general sense. 1 Chronicles 27:33 . Cf. 2 Samuel 15:12; 2 Samuel 15:37.— the king’ s friend: a title of honour probably adapted from the Egyptian court; it occurs several times... read more