1 Chronicles 21:5

The number. — Muster, or census (miphqăd). The first clause is identical with Samuel, but has “David” for “the king,” as elsewhere.

And all they of Israel. — And all Israel became (came to). The numbers are different in Samuel, which states them as 800,000 for Israel and 500,000 for Judah. The latter may fairly be regarded as a round number (500,000), our text giving the more exact total (470,000). As to the former, we may assume that the 1,100,000 of our text is an error of transcription, or, more probably, that the traditions respecting this census varied, as may easily have happened, inasmuch as the numbers were not registered in the royal archives (1 Chronicles 27:24). Perhaps, however, our estimate includes the standing army of David, reckoned (1 Chronicles 27:1) at a total of 288,000 men (in round numbers, 300,000); thus 800,000 (Sam.) + 300,000 = 1,100.000 (Chron.).