1 Chronicles 27:31

“rulers of the substance that was king David's--How and when the king acquired these demesnes and this variety of property--whether it was partly by conquests, or partly by confiscation, or by his own active cultivation of waste lands--is not said. It was probably in all these ways. The management of the king's private possessions was divided into twelve parts, like his public affairs and the revenue derived from all these sources mentioned must have been very large. Next: 1 Chronicles Chapter 28”

“This section is important as showing that David, the younger son of a not very opulent family 1Sa 16:11, 1 Samuel 16:20, had now become a large landed proprietor, as well as a capitalist, possessed of much moveable wealth. We may perhaps see the sources of both these kinds of property, in the successful wars which he had waged 1 Samuel 27:8-9; 1 Samuel 30:20; 2 Samuel 8:4, 2Sa 8:7-8, 2 Samuel 8:12; in the revenue derived from subject kings 1 Samuel 8:2, 1 Samuel 8:14; 1 Samuel 10:19; and in the purchase and occupation of lands in different places. Further, he enjoyed, of course, the usual rights of a Jewish king over the landed property of his subjects, and was thus entitled to receive a…”

“All these - It is observable, here are no officers for state, none for sport, no master of the ceremonies, or of the bounds, but all for substance, agreeable to the simplicity and plainness of those times. David was a great soldier, a great scholar, and a great prince; and yet a great husband of his estate. Those magistrates who would have their subjects industrious, must themselves be examples of application to business. 1 Chronicles 27:32”