John Gill Bible Commentary

The Lord shall count when he writeth up the people, Not in the Lamb's book of life; for that was written from eternity, Rev 13:8 but in the writing of the house of Israel, among the living in Jerusalem, and with his righteous ones; which is done at effectual calling, and when admitted members of Gospel churches, whereby they openly appear to be the children of God, and are taken into the list and catalogue of saints; see Eze 13:9 or in the last day, when the Lord will take the number of his people, and cause them again to pass under the rod of him that telleth them; and will make up his jewels, complete the number of them in conversion, and collect them all together; and his counting and writing them may denote his exact knowledge of them, and his care that he lose none; but this will only concern regenerate persons; the Lord will not count nor make any account of any others, as follows: that this man was born there; and the man that is born in Zion, even every regenerate man, will be counted and numbered by him, and declared to be his, when he makes a general survey and muster of his saints another day. Selah. See Gill on Psa 3:2.