1 Chronicles 21:6

“Levi and Benjamin counted he not--If this census was ordered with a view to the imposition of taxes, this alone would account for Levi, who were not warriors (Ch1 21:5), not being numbered (see on Num 1:47-54). The population of Benjamin had been taken (see on Ch1 7:6-11), and the register preserved in the archives of that tribe. This, however, was taken on another occasion, and by other agency than that of Joab. The non-numbering of these two tribes might have originated in the special and gracious providence of God, partly because Levi was devoted to His service, and Benjamin had become the least of all the tribes (Jdg. 21:1-25); and partly because God foresaw that they would remain…”

“To omit the Levites would be to follow the precedent recorded in Numbers 1:47-49. The omission of Benjamin must he ascribed to a determination on the part of Joab to frustrate the king’s intention, whereby he might hope to avert God’s wrath from the people. return to 'Top of Page'”

“Counted not - Partly for the following reason; and principally by God's gracious providence to Levi, because they were devoted to his service; and to Benjamin, because they were the least of all the tribes, having been almost extinct, Jdg 21:6, and because God foresaw that they would be faithful to the house of David in the division of the tribes, and therefore he would not have them diminished. And Joab also presumed to leave these two tribes unnumbered, because he had specious pretences for it; for Levi, because they were no warriors, and the king's command reached only of those that drew sword. And for Benjamin, because they, being so small a tribe, and bordering upon Jerusalem, might…”

“Levi: Num 1:47-49 Joab: Sa2 3:27, Sa2 11:15-21, Sa2 20:9, Sa2 20:10 1 Chronicles 21:7”