Jamieson-Fausset-Brown Bible Commentary

Levi and Benjamin counted he not--If this census was ordered with a view to the imposition of taxes, this alone would account for Levi, who were not warriors (Ch1 21:5), not being numbered (see on Num 1:47-54). The population of Benjamin had been taken (see on Ch1 7:6-11), and the register preserved in the archives of that tribe. This, however, was taken on another occasion, and by other agency than that of Joab. The non-numbering of these two tribes might have originated in the special and gracious providence of God, partly because Levi was devoted to His service, and Benjamin had become the least of all the tribes (Jdg. 21:1-25); and partly because God foresaw that they would remain faithful to the house of David in the division of the tribes, and therefore He would not have them diminished [POOLE]. From the course followed in this survey (see on Sa2 24:4-8), it would appear that Judah and Benjamin were the last tribes that were to be visited; and that, after the census in Judah had been finished, Joab, before entering on that of Benjamin, had to return to Jerusalem, where the king, now sensible of his great error, gave orders to stop all further proceedings in the business. Not only the remonstrance of Joab at the first, but his slow progress in the survey (Sa2 24:8) showed the strong repugnance and even horror of the old general at this unconstitutional measure.