2 "Number the entire community of Israel by families - count every person who is twenty years and older who is able to serve in the army of Israel."

Matthew Henry's Commentary on Numbers 26:2

Commentary on Numbers 26:1-51

(Read Numbers 26:1-51)

Moses did not number the people but when God commanded him. We have here the families registered, as well as the tribes. The total was nearly the same as when numbered at mount Sinai. Notice is here taken of the children of Korah; they died not, as the children of Dathan and Abiram; they seem not to have joined even their own father in rebellion. If we partake not of the sins of sinners, we shall not partake of their plagues.