1 Chronicles 27:24 - Clarke's commentary and critical notes on the Bible

Joab the son of Zeruiah began to number, but he finished not, because there fell wrath for it against Israel; neither was the number put in the account of the chronicles of king David. Neither was the number put in the account - Joab did not return the whole number; probably the plague began before he had finished: or, he did not choose to give it in, as he had entered on this work with extreme reluctance; and he did not choose to tell the king how numerous they were.