Problem: When David was moved to number the people of Israel and Judah, he sent Joab to carry out the task. According to the report in 2 Samuel 24:9, the number of the men of valor in Israel was 800,000, and the number of the men of valor in Judah was 500,000. However, according to 1 Chronicles 21:5–6, the number of the men who drew the sword in Israel was 1,100,000, and the number of the men who drew the sword in Judah was 470,000. Which of these calculations is correct?
Solution: This discrepancy involves the difference in who was included in each report. In the report in 2 Samuel, the number of men of valor who drew the sword was 800,000, but did not include the standing army of 288,000 described in 1 Chronicles 27:1–15, or the 12,000 specifically attached to Jerusalem described in 2 Chronicles 1:14. Including these figures gives the grand total of 1,100,000 men of valor who composed the entire army of the men of Israel. The figure of 470,000 in 1 Chronicles 21 did not include the 30,000 men of the standing army of Judah mentioned in 2 Samuel 6:1. This is evident from the fact that the Chronicler points out that Joab did not complete the counting of the men of Judah (1 Chron. 21:6). Both calculations are correct according to the groups which were included and excluded from each report.