1 Chronicles 21:2

“Joab: Sa2 24:2-4 Beersheba: Jdg 20:1; Sa1 3:20; Sa2 3:10, Sa2 17:11, Sa2 24:15; Kg1 4:25; Ch2 30:5 bring: Ch1 27:23, Ch1 27:24 that I may: Deu 8:13-17; Ch2 32:25, Ch2 32:26; Pro 29:23; Co2 12:7 1 Chronicles 21:3”

“The naming of the העם שׂרי along with Joab is in accordance with the circumstances, for we learn from Sa2 24:4 that Joab did not carry out the numbering of the people alone, but was assisted by the captains of the host. The object of אלי והביאוּ, which is not expressed, the result of the numbering, may be supplied from the context. No objection need be taken to the simple כּהם of Ch1 21:3, instead of the double וכהם כּהם in Samuel. The repetition of the same word, "there are so and so many of them," is a peculiarity of the author of the book of Samuel (cf. Sa2 12:8), while the expression in the Chronicle corresponds to that in Deu 1:11. With the words וגו אדני הלא, "Are they not, my lord…”