(27) For by the last words of David.--That is, owing to his last commands. So Vulg. (juxta praecepta David novissima) and Syriac.

The Levites were numbered.--Literally, these (are), i.e., according to the later idiom, this (is) the enumeration of the sons of Levi, from twenty years old and upward. The verse seems to mean that David towards the end of his reign instituted a census of Levites from twenty instead of thirty years old. Thus, the Authorised Version gives the sense. Others render, For in the Last words (i.e., records) of David is the number of the sons of Levi from twenty, &c., as if the chronicler were referring to some historical work in which this special census was recorded. (Comp. 1Chronicles 29:29. ) The verse is a parenthetic remark of the chronicler, interrupting the speech of David, which, however, is resumed in 1Chronicles 23:28, and continued to the end of the chapter.

Verse 27. - The... words of David. Although there are many instances of the expression, "the words of" David or some other king, as equivalent to his "doings" (1 Chronicles 29:29; 2 Chronicles 9:29), and not a few instances of the same phrase, standing for the "account" or "history' of any one (1 Chronicles 27:24; 1 Chronicles 29:29, three times; 2 Chronicles 9:29), the expression here may rather parallel passages like 2 Samuel 23:1; 2 Chronicles 29:30.

23:24-32 Now the people of Israel were so many, there should be more employed in the temple service, that every Israelite who brought an offering might find a Levite ready to help him. When more work is to be done, it is pity but there should be more workmen. A new heart, a spiritual mind, which delights greatly in God's commandments, and can find a refreshing feast in his ordinances, forms the great distinction between the true Christian and all other men in the world. To the spiritual man every service will yield satisfaction. He will be ever abounding in the work of the Lord; being never so happy as when employed for such a good Master, in so pleasant a service. He will not regard whether he is called to take the lead, or to keep the charge of others who are placed over him. May we seek and serve the Lord uprightly, and leave all the rest to his disposal, by faith in his word.For by the last words of David,.... Or therefore by the last orders he gave before his death:

the Levites were numbered from twenty years old and above; as able and sufficient to do the work of their office.