1 Kings 5:16

Whereof 3000 were set over the 150,000, expressed 1 Kings 5:15, each of these over 50 of them, and the odd 300 were set ever these 3000, each of these to have the oversight of ten of them, to take an account of the work from them. But in 2 Chronicles 2:18, these overseers are said to be 3600. Answ. The 300 added in 2Ch 2 might be a reserve, to supply the places of the other 3000; yea, or of the 3300; as any of them should be taken off from the work by death, or sickness, or weakness, or necessary occasions; which was a prudent provision, and not unusual in such-like cases. And so there were 3600 commissioned for the work, but only 3300 employed at one time; and therefore both computations may fairly stand together. Some learned men add, that those 3600 were strangers, which indeed is manifest from 2 Chronicles 2:17; and that those 3330 were a distinct number of men, and Israelites, which were set over all the rest, both strangers and Israelites; who therefore are here called the chief of Solomon's officers, and are said to rule over the workmen; whereas all that is said of those 3600, 2 Chronicles 2:18, is, that they were overseers to set the people a work; which may deserve further consideration. Others say, that the 300 added in 2 Chron. were overseers of the Tyrian workmen in Mount Lebanon, and the rest in all other places; or that they were set over some particular and more curious and considerable parts of the work.