By the “last words of David” some understand an historical work on the latter part of his reign, drawn up probably by Gad or Nathan (compare 1 Chronicles 27:24; 1 Chronicles 29:29). Others suppose that he left behind him a work containing directions for the service of the sanctuary.
Related Commentaries of 1 Chronicles 23:27
1 Chronicles 23:27
27 For by the last words of David the Levites were numberedh from twenty years old and above: