Take ye the sum This is not the same muster with that spoken of Exodus 38:26, as plainly appears, because that was before the building of the tabernacle, which was built and set up on the first day of the first month; (Exodus 40:2;) but this was after it, on the first day of the second month. And they were for different ends; that was to tax them for the charges of the tabernacle; but this was for other purposes, as partly, that the great number of the people might be known to the praise of God's faithfulness, in making good his promises of multiplying them, and for their own encouragement: partly for the better ordering of their camp and march, for they were now beginning their journey; and partly that this account might be compared with the other in the close of the book, where we read that not one of all this vast number, except Caleb and Joshua, were left alive; a fair warning to all future generations to take head of rebelling against the Lord. It is true, the sums and numbers agree in this and the former computation mentioned, (Exodus 38:26,) which is not strange, because there was not much time between these two numberings, and no eminent sin among the people in that interval, whereby God was provoked to diminish their numbers. Some, indeed, suppose, that in that number (Exodus 30:38.) the Levites were included, who are here excepted, (Numbers 1:47,) and that in that interval of time there were grown up as many more men of those years as there were Levites of the same age. Israel
So the strangers mixed with them were not numbered. Their fathers The people were divided into twelve tribes, the tribes into great families, (Numbers 26:5,) these great families into lesser families, called the houses of their fathers, because they were distinguished one from another by their fathers.