Commentaries
27:16-34 The officers of the court, or the rulers of the king's substance, had the oversight and charge of the king's tillage, his vineyards, his herds, his flocks, which formed the wealth of eastern kings. Much of the wisdom of princes is seen in the choice of their ministry, and common persons show it in the choice of their advisers. David, though he had all these about him, preferred the word of God before them all. Thy testimonies are my delight and my counsellors.
23. But David took not the number of them from twenty years old and under—The census which David ordered did not extend to all the Israelites; for to contemplate such an enumeration would have been to attempt an impossibility (Ge 28:14), and besides would have been a daring offense to God. The limitation to a certain age was what had probably quieted David's conscience as to the lawfulness of the measure, while its expediency was strongly pressed upon his mind by the army arrangements he had in view.