Numbers 26:4

4 “List all the men of Israel twenty years old and older, just as the LORD commanded Moses.” This is the record of all the descendants of Israel who came out of Egypt.

Numbers 26:4 Meaning and Commentary

Numbers 26:4

[Take the sum of the people], from twenty years old and upward,
&c.] At the same age at which the sum was taken before, ( Numbers 1:3 ) so that there could not be one that was more than sixty years of age, of all those that went into the land of Canaan, except Joshua and Caleb, and besides some few in the tribe of Levi, which did not come into either of these musters:

and the Lord commanded Moses, and the children of Israel, which went
forth out of the land of Egypt;
as Moses had a command to number the people before, so he had now. The sin of David was, that he numbered the people when he had no command for it; Moses, when he brought the people out of Egypt, had them committed to him by number; and now being about to die, he delivers them up as it were by number again, as Jarchi observes.

Numbers 26:4 In-Context

2 “From the whole community of Israel, record the names of all the warriors by their families. List all the men twenty years old or older who are able to go to war.”
3 So there on the plains of Moab beside the Jordan River, across from Jericho, Moses and Eleazar the priest issued these instructions to the leaders of Israel:
4 “List all the men of Israel twenty years old and older, just as the LORD commanded Moses.” This is the record of all the descendants of Israel who came out of Egypt.
5 These were the clans descended from the sons of Reuben, Jacob’s oldest son: The Hanochite clan, named after their ancestor Hanoch. The Palluite clan, named after their ancestor Pallu.
6 The Hezronite clan, named after their ancestor Hezron. The Carmite clan, named after their ancestor Carmi.