2 Samuel 24:10

“And David’s heart smote him, after that had numbered the people, etc.] For nine or ten months his conscience lay asleep, but now the thing was done, it is awakened, and accuses him for it, and he repents of it; now he began to see the pride and haughtiness of his heart; his vanity and confidence in the creature, which led him to it; aggravated by doing it without seeking to know the mind of God, and without giving him his due, the half shekel, according to the law, (<023012>Exodus 30:12,13); intent only upon increasing his own revenue, as some think, intending to impose a poll tax upon the people when he had numbered them; and attempting to number a people who were not to be numbered; and…”

“HE, HAVING THREE PLAGUES PROPOUNDED BY GAD, REPENTS, AND CHOOSES THREE DAYS' PESTILENCE. (Sa2 24:10-14) David's heart smote him after that he had numbered the people. And David said unto the Lord, I have sinned--The act of numbering the people was not in itself sinful; for Moses did it by the express authority of God. But David acted not only independently of such order or sanction, but from motives unworthy of the delegated king of Israel; from pride and vainglory; from self-confidence and distrust of God; and, above all, from ambitious designs of conquest, in furtherance of which he was determined to force the people into military service, and to ascertain whether he could muster an army…”

“24:10 I have sinned: See study note on 24:1. David believed his sin was the cause of the plague and that the removal of his sin would make things right (see also 24:17). It is clear, however, that Israel rather than David was the true object of God’s wrath (24:1).”

“David's heart: Sa1 24:5; Joh 8:9; Jo1 3:20, Jo1 3:21 I have sinned: Sa2 12:13; Ch1 21:8; Ch2 32:26; Job 33:27, Job 33:28; Psa 32:5; Pro 28:13; Mic 7:8, Mic 7:9; Jo1 1:9 take away: Job 7:21; Hos 14:2; Joh 1:29 foolishly: Sa2 12:13; Deu 32:6; Sa1 13:13, Sa1 26:21; Ch2 16:9; Mar 7:22; Tit 3:3 2 Kings (2 Samuel) 24:11”

“David's heart, i.e., his conscience, smote him, after he had numbered the people, or had given orders for the census to be taken. Having now come to a knowledge of his sin, he prayed to the Lord for forgiveness, because he had acted foolishly. The sin consisted chiefly in the self-exaltation which had led to this step (see the introductory remarks). Sa2 24:11-13 When he rose up in the morning, after he had calmly reflected upon the matter during the night upon his bed, and had been brought to see the folly of his determination, the prophet Gad came to him by the command of God, pointed out to him his fault, and foretold the punishment that would come from God. "Shall seven years of famine…”