From twenty years old and upward. — The result of the previous numbering (Exodus 30:12; Exodus 38:26), which was made about six months earlier, and which was probably obtained by counting the number of half-shekels which were paid, as Ithamar appears to have done (Exodus 38:2), exactly corresponds with the result of the present census (Numbers 1:46). But the complete census, or numbering and enrolment of the persons according to tribes, families, and fathers’ houses, appears to have been deferred until after the erection of the tabernacle, towards the construction of which the atonement money had been paid. If the whole was done in obedience to the command contained in Exodus 30:12, and was regarded as one transaction, those only would be numbered on the second occasion who had already paid their atonement money. There is nothing impossible in the supposition that the whole of those who had been numbered six months previously were still alive, but no allowance is made, on this supposition, for the number of those who were below twenty years of age at the earlier period, and who had exceeded that age at the later period. Inasmuch, however, as the sum-total in both cases is divisible by ten, and inasmuch as the separate items in this chapter are given in tens (the smallest subdivision of the people which was adopted by Moses, on the recommendation of Jethro, Exodus 18:21), no objection to the historical accuracy of both records can be sustained if it be allowed that the number of those who had attained the age of twenty years since the earlier census corresponded nearly with the number of deaths during the same period. The whole of the objection, however, is removed in a far more satisfactory manner by the supposition that there was only one census. (See the Introduction.)
By their armies. — Better, their hosts or companies.