MPV Commentary

24-27. These were the sons of Levi who performed their assigned tasks from the age of twenty years and upward. The initial enumeration of Levites was made by David (1Ch 23:3) using the same criteria as Moses (Nu 4:3), requiring them to be thirty years old or more. However, David later relaxed this rule, allowing Levites to be enrolled for their duties from age twenty. With the ark and tabernacle now stationary in Jerusalem, the labor of the Levites was significantly reduced, no longer needing to transport heavy furniture between locations.

The total number of Levites, excluding priests, was thirty-eight thousand. This number far exceeded what was necessary for regular tabernacle service. Nevertheless, King David wanted to employ as many officials as possible in God's service, contributing to the Lord's glory. These initial rules were temporary and would be revised once the ark was placed in the tabernacle of Zion.