And David's heart smote him after that he had numbered the people. And David said unto the LORD, I have sinned greatly in that I have done: and now, I beseech thee, O LORD, take away the iniquity of thy servant; for I have done very foolishly.
David's heart smote him ... And David said unto the Lord, I have sinned ... The act of numbering the people was not in itself sinful; for Moses did it twice, by the express authority of God. But David acted not only independently of such order or sanction, but from motives unworthy of the delegated king of Israel, and even inconsistent with constitutional principles-from pride and vain glory, from self-confidence and distrust of God, and, above all, from ambitious designs of conquest, in furtherance of which he was determined to force the people into military service, and to ascertain whether he could muster an army sufficient for the magnitude of the enterprises he contemplated. It was a breach of the constitution, an infringement of the liberties of the people, and opposed to that divine policy which required that Israel should continue a separate people (Michaelis, 'Commentary, vol. 3:, pp. 22, 23).
Josephus ('Antiquities,' b. 7:, ch. 13:, sec. 1) mentions an additional element in the sin of David at numbering the people-namely, that he neglected a divine statute which had expressly ordered that if the multitude were numbered, a poll-tax of half a shekel should be levied on every individual for the sanctuary (Exodus 30:12). It is very doubtful, however, how far this statement of Josephus is correct; because there is reason to believe that the impost of the half shekel was required only at the first census, to help the contributions for the erection of the tabernacle; and besides, if this tax had been continued in later times, so that it became David's duty to levy it at this new enumeration, it may be reasonably thought that he would require it. At all events, the silence of the historian is no proof that it was omitted or neglected. David's eyes were not opened to the heinousness of his sin until God had spoken unto him by His commissioned prophet.