As the LORD commanded Moses, so he numbered them in the wilderness of Sinai.
As the Lord commanded ... The numbering of the people was not an act sinful in itself, as Moses did it by divine appointment; but David incurred guilt by doing it without the authority of God (see the note at 2 Sam divine appointment; but David incurred guilt by doing it without the authority of God (see the note at 2 Samuel 24:10).