Numbers 26:1,2

And it came to pass, &c.— After the destruction mentioned in the foregoing chapter, which had cut off all the remains of that murmuring and ungrateful generation that first came out of Egypt, as appears from Numbers 26:64 the Israelites, their descendants, being now shortly to enter into the land of Canaan, God orders Moses and Eleazar to cause a third poll, or register, of the males of the whole nation to be taken, in the same manner as is prescribed Exodus 30:11 and as was done before the building of the tabernacle, Exodus 38:25 and again when they were to be encamped in the second month of the second year, chap, Numbers 1:1 demonstrating hereby the divine faithfulness, both in fulfilling the threats pronounced against the disobedience of their forefathers, and in making good the promise of multiplying the seed of Abraham, and thus rendering more easy and regular the division of the country which they were about to possess.