III. — THE TWELVE OVERSEERS OF THE ROYAL ESTATES AND PROPERTY (1 Chronicles 27:25-31).
The number of these officers is noticeable, twelve being a normal number in Israelite institutions.
(25) And over the king’s treasures. — That is, those of the palace on Zion.
And over the storehouses. — The Hebrew has the same word “treasures.” The treasures “in the fields” (sâdèh), or the country, in the cities, the villages and the “castles” (migdâlîm), or towers (2 Chronicles 26:10; Micah 4:8), include all that belonged to David outside the walls of Jerusalem.
Jehonathan was comptroller-general of the revenues from these sources.