Eleventh division, eleventh month: Benaiah the Pirathomite, an Ephraimite: 24,000 men.
Twelfth division, twelfth month: Heldai the Netophathite from the family of Othniel: 24,000 men.
Administrators of the affairs of the tribes: for Reuben: Eliezer son of Zicri;
for Simeon: Shephatiah son of Maacah; for Levi: Hashabiah son of Kemuel; for Aaron: Zadok;
for Judah: Elihu, David's brother; for Issachar: Omri son of Michael;
for Zebulun: Ishmaiah son of Obadiah; for Naphtali: Jerimoth son of Azriel;
for Ephraim: Hoshea son of Azaziah; for one half-tribe of Manasseh: Joel son of Pedaiah;
for the half-tribe of Manasseh in Gilead: Iddo son of Zechariah; for Benjamin: Jaasiel son of Abner;
for Dan: Azarel son of Jeroham. These are the administrative officers assigned to the tribes of Israel.
David didn't keep a count of men under the age of twenty, because God had promised to give Israel a population as numerous as the stars in the sky.
Joab son of Zeruiah started out counting the men, but he never finished. God's anger broke out on Israel because of the counting. As it turned out, the numbers were never entered into the court records of King David.