1 Chronicles 26:24
And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures.
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(24) And Shebuel.—Rather, Now Shebuel The office of comptroller-in-chief of the treasures was hereditary in the house of this Amramite. Hence he is called “ruler,” or rather prince, (nāgîd, 1Chronicles 5:2; 1Chronicles 12:27; 1Chronicles 13:1); both departments mentioned in 1Chronicles 26:20 being subject to his control.

1 Chronicles 26:24. Shebuel, the son of Moses — That is, descended from Moses; was ruler of the treasures — The chief over all the treasures mentioned before or afterward, as his very title shows, which is peculiarly given to him, and to none of the rest. This is the sole honour that we read of hitherto conferred upon any of the posterity of Moses.26:1-32 The offices of the Levites. - The porters and treasurers of the temple, had occasion for strength and valour to oppose those who wrongly attempted to enter the sanctuary, and to guard the sacred treasures. Much was expended daily upon the altar; flour, wine, oil, salt, fuel, beside the lamps; quantities of these were kept beforehand, besides the sacred vestments and utensils. These were the treasures of the house of God. These treasures typified the plenty there is in our heavenly Father's house, enough and to spare. From those sacred treasuries, the unsearchable riches of Christ, all our wants are supplied; and receiving from his fulness, we must give him the glory, and endeavour to dispose of our abilities and substance according to his will. We have an account of those employed as officers and judges. The magistracy is an ordinance of God for the good of the church, as truly as the ministry, and must not be neglected. None of the Levites who were employed in the service of the sanctuary, none of the singers or porters, were concerned in this outward business; one duty was enough to engage the whole man. Wisdom, courage, strength of faith, holy affections, and constancy of mind in doing our duty, are requisite or useful for every station.The divisions of the porters - The account of the porters here given makes them only twenty-four in number at any one time; 1 Chronicles 23:5 states that the duty was discharged by 4,000 persons. Perhaps of the 93 chief porters here spoken of 1 Chronicles 26:8-9, 1 Chronicles 26:11, 1 Chronicles 26:24 were always on guard as officers, while of the remaining 3,907, a certain proportion were each day on duty as their subordinates. 1Ch 26:20-28. Levites That Had Charge of the Treasures.

20. of the Levites, Ahijah—The heading of this section is altogether strange as it stands, for it looks as if the sacred historian were going to commence a new subject different from the preceding. Besides, "Ahijah, whose name occurs after" the Levites, is not mentioned in the previous lists. It is totally unknown and is introduced abruptly without further information; and lastly, Ahijah must have united in his own person those very offices of which the occupants are named in the verses that follow. The reading is incorrect. The Septuagint has this very suitable heading, "And their Levitical brethren over the treasures," &c. [Bertheau]. The names of those who had charge of the treasure chambers at their respective wards are given, with a general description of the precious things committed to their trust. Those treasures were immense, consisting of the accumulated spoils of Israelitish victories, as well as of voluntary contributions made by David and the representatives of the people.

The prince or chief over all the treasures, and treasures mentioned either before or afterward, as his very title shows, which is peculiarly given to him, and to none of the rest. And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures. This is the first time that any of the posterity of Moses are taken notice of, as being in any office of honour, authority, and trust; by the Targum he is said to be Jonathan, spoken of in Judges 18:30 but very wrongly; this man, according to Jarchi and Kimchi, had all the treasures and treasurers under him. And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures.
24. Shebuel] Cp. 1 Chronicles 23:16; called “Shubael” in 1 Chronicles 24:20,Verses 24, 25. - Shebuel (1 Chronicles 23:16; 1 Chronicles 24:20), then, was the Amramite representative (and apparently a very special one in the office of נָגִיר, here attributed to him) through Gershom, the elder son of Moses. Next, through Eliezer, the second son of Moses, and through Rehabiah, son of Eliezer (1 Chronicles 23:17), we are brought to the four - Jeshaiah (1 Chronicles 24:21, Isshiah), and Joram, and Zichri, and Shelomith, who seem at first to mark four successions of generations upon Rehabiah, but who more probably (though it cannot be said positively) were four brothers, each a son of Rehabiah (1 Chronicles 23:17). And it may be that it is to these four that reference is made in the first clause of our next verse (26), "Which Shelomith and his brethren," etc. The Shelomith here intended as an Amramite must be distinguished from the Gershonite of 1 Chronicles 23:9, and from the Izharite of 1 Chronicles 23:18. Settlement of the number of guard-stations at the various sides and places. Towards morning (on the east side) were six of the Levites (six kept guard); towards the north by day (i.e., daily, on each day), four; towards the south daily, four; and at the storehouse two and two, consequently four also; at Parbar towards the west, four on the highway and two at Parbar, i.e., six. In all, therefore, there were twenty-four guard-stations to be occupied daily; but more than twenty-four persons were required, because, even supposing that one man at a time was sufficient for each post, one man could not stand the whole day at it: he must have been relieved from time to time. Probably, however, there were always more than one person on guard at each post. It further suggests itself that the number twenty-four may be in some way connected with the divisions or classes of doorkeepers; but there is only a deceptive appearance of a connection. The division of the priests and musicians each into twenty-four classes respectively is no sufficient analogy in the case, for these classes had to perform the service in succession each for a week at a time, while the twenty-four doorkeepers' stations had to be all occupied simultaneously every day. - In 1 Chronicles 26:2-11, then, twenty-eight heads in all are enumerated by name (Meshelemiah with seven sons, Obed-edom with eight sons and six grandsons, and Hosah with four sons); but the total number in all the three families of doorkeepers is stated at ninety-three, and neither the one nor the other of these numbers bears any relation to twenty-four. Finally, the posts are so distributed that Meshelemiah with his eighteen sons and brothers kept guard on the east and north sides with six posts; Obed-edom with his sixty-two sons and brothers on the south side with four and 2 x 2, that is, eight posts; and Hosah with his thirteen sons and brothers on the western side with four and two, that is, six; so that even here no symmetrical distribution of the service can be discovered.
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