16 Over the tribes of Israel, for the Reubenites Elie'zer the son of Zichri was chief officer; for the Simeonites, Shephati'ah the son of Ma'acah; 17 for Levi, Hashabi'ah the son of Kem'uel; for Aaron, Zadok; 18 for Judah, Eli'hu, one of David's brothers; for Is'sachar, Omri the son of Michael; 19 for Zeb'ulun, Ishma'iah the son of Obadi'ah; for Naph'tali, Jer'emoth the son of Az'riel; 20 for the E'phraimites, Hoshe'a the son of Azazi'ah; for the half-tribe of Manas'seh, Jo'el the son of Pedai'ah; 21 for the half-tribe of Manas'seh in Gilead, Iddo the son of Zechari'ah; for Benjamin, Ja-a'si-el the son of Abner; 22 for Dan, Az'arel the son of Jero'ham. These were the leaders of the tribes of Israel. 23 David did not number those below twenty years of age, for the Lord had promised to make Israel as many as the stars of heaven. 24 Jo'ab the son of Zeru'iah began to number, but did not finish; yet wrath came upon Israel for this, and the number was not entered in the chronicles 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.