John Calvin's Bible Commentary
Numbers 26:1
1.And it came to pass after the plague. This is the second census which we read of having been made by Moses; nevertheless it is easy to perceive, from Exodus 38:0, that it was at least the third; although it is more probable that either yearly, or at stated times, those who had arrived at the age of twenty gave in their names. Still the number of the people could not be thus obtained, unless there were also a comparison of the deaths. This, at any rate, is incontrovertible, that those who had grown up to manhood were three times numbered in the desert, for we gather thus much from the passage before us, since it is said in the fourth verse that this enrolment was made “as the Lord had commanded Moses, and the children of Israel, which went forth out of the land of Egypt;” from whence it is plain not only that they followed as their rule the custom established from the beginning, but that the census of the people was again taken, as it had been in the wilderness of Sinai. From hence again a probable conjecture may be made, that, from the time in which they came out from thence, nothing similar had taken place in the interval. For Moses there records how many talents were collected from the tribute of the people, and mentions their number, viz., 603,550 (191) and he adds afterwards, when they moved their camp from Mount Sinai, how the census was taken according to God’s command; but I pass over this subject the more cursorily, as having been already spoken of elsewhere. (192)
Now let us see with what object God desired to have His people numbered before He led them into the possession of the promised land. In less than forty years the whole generation of an age for military service had perished: many had been carried off by premature deaths; nay, a single scourge had lately destroyed 24,000; who would not have thought that the people must have been diminished by a fourth? We must then account it a remarkable miracle, that their numbers should be found as great as they were before. It was a memorable proof of God’s anger that only two of the 603,000 still survived; but that by continued generation the people were so renewed, as that, at the conclusion of the period, their posterity equalled their former number, was the work of God’s inestimable grace. Thus, in that awful judgment wherewith God punished His sinful people, the truth of His promise still shone forth. It had been said to Abraham,
“I will multiply thy seed as the stars of the heaven, and as the sand which is upon the sea-shore,” (Genesis 22:17;)
and it was by no means fitting that this blessing should be obscured at the time, when the other part of the promise was about to be fulfilled: “Unto thy seed will I give this land.” (Genesis 12:7;) For, whilst the people had been instructed by punishments to fear God, still they were not to lose the savor of His paternal favor. And thus does God always temper His judgments towards His Church, so as in the midst of His indignation to remember mercy, as Habakkuk says, (Habakkuk 3:2.) This was the reason why the people was numbered immediately after the plague, in order that it might be more conspicuous that God had marvellously provided lest any diminution should appear after the recent loss of so many men.