1 Chronicles 23:3

“Now the Levites were numbered from the age of thirty years, and upward, etc.] So they were numbered in the days of Moses, and by his order, and so they were now at first; though afterwards there was a new reckoning of them, (<132324>1 Chronicles 23:24) and their number by their posts; or, according to their heads: man by man, was thirty and eight thousand; which vastly exceeds the number in the times of Moses; (see <040447>Numbers 4:47,48), but then those above fifty years of age were not numbered, as they now might; since their work in the temple would be much more easy, no burdens to carry, as the ark, the vessels, etc.”

“the Levites were numbered . . . thirty and eight thousand--Four times their number at the early census taken by Moses (see on Num. 4:1-49; Num. 26:1-51). It was, in all likelihood, this vast increase that suggested and rendered expedient that classification, made in the last year of David's reign, which the present and three subsequent chapters describe. by their polls, man by man--Women and children were not included.”

“Upwards - Not only 'till fifty, as it was appointed, Num 4:2-3, but even 'till their death: for that was but a temporary law grounded upon a special reason, because the Levites were employed in carrying the tabernacle and sacred vessels from place to place; and therefore God would have them freed from those burdens when they came to feel the infirmities of age: which reason wholly ceasing upon the building of the temple, their work being far easier than it had been, and their service being more a privilege than a burden, their time of service is justly prolonged. 1 Chronicles 23:4”

“23:3-5 The Levites are recorded according to their roles rather than their families.”

“the Levites: Num 4:2, Num 4:3, Num 4:23, Num 4:30, Num 4:35, Num 4:43, Num 4:47 thirty and eight: Num 4:48 1 Chronicles 23:4”