They were numbered twice before, Exodus 30:11,12, and Numbers 1:1,2. Now they are numbered a third time, partly to demonstrate the faithfulness of God, both in cutting all those off whom he had threatened to cut off, Numbers 14:29, and in a stupendous increase and multiplication of the people according to his promise, notwithstanding all their sins, and the sweeping judgments inflicted upon them; and partly to prepare the way for the equal division of the land which they were now going to possess.
Related Commentaries of Numbers 26:2
Numbers 26:2
2 Take the sum of all the congregation of the children of Israel, from twenty years old and upward, throughout their fathers' house, all that are able to go to war in Israel.