1 Chronicles 26:20

“And of the Levites, etc.] The rest of the Levites, as the Gershonites, Amramites, Izharites, and Hebronites, (<132621>1 Chronicles 26:21,23). Ahijah was over the treasures of the house of God; as the tithes, vessels, vestments, wine, and oil, and other things; such an one was Phinehas at the time of the destruction of Jerusalem by Vespasian, who being taken, showed and delivered the priests’ garments, and many other precious things and sacred ornaments under his care f120: and over the treasures of the dedicated things; voluntarily devoted for sacrifices and repairs of the temple; and this Ahijah had the care of each of those at first, which afterwards were divided, and put under the care of…”

“LEVITES THAT HAD CHARGE OF THE TREASURES. (Ch1 26:20-28) of the Levites, Ahijah--The heading of this section is altogether strange as it stands, for it looks as if the sacred historian were going to commence a new subject different from the preceding. Besides, "Ahijah, whose name occurs after" the Levites, is not mentioned in the previous lists. It is totally unknown and is introduced abruptly without further information; and lastly, Ahijah must have united in his own person those very offices of which the occupants are named in the verses that follow. The reading is incorrect. The Septuagint has this very suitable heading, "And their Levitical brethren over the treasures," &c. [BERTHEAU].…”

“Treasures - There seem to be two different kinds of treasures, the former containing the sacred vessels and other treasures, which by God's command were appropriated to the maintenance of the house; the latter only those things which had been freely given or dedicated to God. 1 Chronicles 26:23”

“26:20-32 In preparation for Solomon’s succession to the throne, David appointed these officials as part of his comprehensive organization of the Levitical orders at the end of his reign. The officers included treasurers, administrators, and judges who were part of the political bureaucracy.”

“treasures: Ch1 26:22, Ch1 9:26-30, Ch1 22:3, Ch1 22:4, Ch1 22:14-16, Ch1 28:12-19, Ch1 29:2-8; Kg1 14:26, Kg1 15:18; Mal 3:10 dedicated things: Heb. holy things, Ch1 26:26-28, Ch1 18:11; Kg1 7:51; Ch2 31:11, Ch2 31:12 1 Chronicles 26:21”

“The stewards of the treasures of the sanctuary. - Ch1 26:20 appears to contain the superscription of the succeeding section. For here the treasures of the house of God and the treasures of the consecrated things are grouped together, while in Ch1 26:22 and Ch1 26:26 they are separated, and placed under the oversight of two Levite families: the treasures of the house of Jahve under the sons of the Gershonite Laadan ( Ch1 26:21, Ch1 26:22); the treasures of the consecrated things under the charge of the Amramites. But with this the words אחיּה הלויּם cannot be made to harmonize. According to the Masoretic accentuation, הלויּם alone would be the superscription; but הלויּם alone gives no…”