Verses 1-4 (Numbers 26:1-4)

Observe here, 1. That Moses did not number the people but when God commanded him. David in his time did it without a command, and paid dearly for it. God was Israel?s king, and he would not have this act of authority done but by his express orders. Moses, perhaps, by this time, had heard of the blessing with which Balaam was constrained, sorely against his will, to bless Israel, and particularly the notice he took of their numbers; and he was sufficiently pleased with that general testimony borne to this instance of their strength and honour by an adversary, though he knew not their numbers exactly, till God now appointed him to take the sum of them. 2. Eleazar was joined in commission with him, as Aaron had been before, by which God honoured Eleazar before the elders of his people, and confirmed his succession. 3. It was presently after the plague that this account was ordered to be taken, to show that though God had in justice contended with them by that sweeping pestilence, yet he had not made a full end, nor would he utterly cast them off. God?s Israel shall not be ruined, though it be severely rebuked. 4. They were now to go by the same rule that they had gone by in the former numbering, counting those only that were able to go forth to war, for this was the service now before them.

- Matthew Henry's Complete Commentary