Genesis 46:27 - Coke's Commentary on the Holy Bible

All the souls—which came into AEgypt, were threescore and ten— In the former verse, all the souls which came with Jacob into AEgypt, and out of his loins, we are told, were threescore and six; add to these Jacob himself, Joseph and his two sons, and you have the number of threescore and ten. Concerning the difference in calculation in this verse and in Acts 7:14 the authors of the Universal History observe, "That it may be accounted for in this manner:—St. Stephen follows the first number of Moses, viz. sixty-six, out of which he excludes Jacob and Joseph and his two sons; to which he adds nine of their wives; for Judah's wife was already dead; and Benjamin is supposed to be still unmarried, and Joseph's wife out of the case: so that if we add these nine wives, who, though not of Jacob's blood, yet belonged to his family and to Joseph's kindred, (which is the expression St. Stephen makes use of,) to the number of sixty-six, it will amount to seventy-five."