1 Chronicles 27:24

Number, those above 20; but he acted with reluctance, (Tirinus) and the wrath of heaven prevented the entire completion of the king's order, chap. xxi. 6., and 2 Kings xxiv. 9. --- David. It would hence appear that the list was perfected, but not delivered to the king. The commissioners retained some of the lists; and, perhaps from these, Esdras has inserted what relates to Benjamin, (chap. vii. 6.) as the account was not given in chap. xxi. 6. (Calmet) --- This list may, however, have been made at another time; as we are informed that Benjamin and Levi were not numbered. (Haydock) --- The Book of Kings, where we find it, is therefore a different work. (Du Hamel)