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David, in his prosperity, did not preserve that humility of character and trust in God which characterized the earlier part of his life.
He looked upon the accessions to the kingdom with pride, and contrasted their then prosperous condition with their few numbers and little strength when he ascended the throne, taking glory to himself. He gratified his ambitious feelings in yielding to the temptations of the Devil to number Israel [1 Chronicles 21:1], that he might compare their former weakness to their then prosperous state under his rule. This was displeasing to God, and contrary to his express command. It would lead Israel to rely upon their strength of numbers, instead of the living God.” Joab was selected to take the count since this was a military census and he commanded the army. He objected strenuously but was overruled by David (2 Samuel 24:3, 4).
The figures in 2 Samuel 24 probably numbered just the standing army (Israel: 800,000 Judah: 500,000 = 1.3 million), while the figures in 1 Chronicles 21 (Israel: 1.1 million Judah: 470,000 = 1.57 million) must have included the reserves.
The tribes of Levi and Benjamin were omitted (1 Chronicles 21:6).
“Benjamin was probably omitted because that may have been the center of opposition to David’s plans for a greater army; and Joab, fearful of results if a forced census were taken, may have regarded discretion as the better part of valor.” Too late, David realizes pride and ambition had caused him to sin. “He sees his error, and humbles himself before God, confessing his great sin in foolishly numbering the people. But his repentance came too late. The word had already gone forth from the Lord to his faithful prophet, to carry a message to David, and offer him his choice of punishments for his transgression.” “A man’s pride shall bring him low” (Proverbs 29:23).