16 Administrators of the affairs of the tribes: for Reuben: Eliezer son of Zicri; 17 for Simeon: Shephatiah son of Maacah; for Levi: Hashabiah son of Kemuel; for Aaron: Zadok; 18 for Judah: Elihu, David's brother; for Issachar: Omri son of Michael; 19 for Zebulun: Ishmaiah son of Obadiah; for Naphtali: Jerimoth son of Azriel; 20 for Ephraim: Hoshea son of Azaziah; for one half-tribe of Manasseh: Joel son of Pedaiah; 21 for the half-tribe of Manasseh in Gilead: Iddo son of Zechariah; for Benjamin: Jaasiel son of Abner; 22 for Dan: Azarel son of Jeroham. These are the administrative officers assigned to the tribes of Israel. 23 David didn't keep a count of men under the age of twenty, because God had promised to give Israel a population as numerous as the stars in the sky. 24 Joab son of Zeruiah started out counting the men, but he never finished. God's anger broke out on Israel because of the counting. As it turned out, the numbers were never entered into the court records of King David.
Matthew Henry's Commentary on 1 Chronicles 27:16-24
Commentary on 1 Chronicles 27:16-34
(Read 1 Chronicles 27:16-34)
The officers of the court, or the rulers of the king's substance, had the oversight and charge of the king's tillage, his vineyards, his herds, his flocks, which formed the wealth of eastern kings. Much of the wisdom of princes is seen in the choice of their ministry, and common persons show it in the choice of their advisers. David, though he had all these about him, preferred the word of God before them all. Thy testimonies are my delight and my counsellors.