שמואל ב, פרק כ׳, פסוק כ״ד

As King David's rule solidifies, his administration expands to meet the growing economic and bureaucratic demands of a settled kingdom. A formal cabinet of ministers is established to manage essential state functions, from national revenue to official archives.

To manage the nation's wealth, a specific minister is appointed to oversee tax collection. This revenue is primarily gathered from the Israelites, though it also extends to the foreign nations living under the kingdom's control [רלב״ג]. The timing of this new tax system is notable, as David did not impose taxes on his people during the early years of his reign [רד״ק]. The shift toward formal taxation is understood in two distinct ways. It may simply reflect the routine financial realities of maintaining a standing army and supporting the royal court, a standard right legally granted to a monarch [רד״ק]. Alternatively, the sudden enforcement of taxes serves as a punitive measure, a direct consequence of the people's recent rebellion against the king under the influence of Absalom [מצודת דוד].

Alongside the financial minister serves the royal recorder. The primary approach among commentators is that this official manages the state archives. His duty involves keeping the kingdom's official records and bringing pending administrative issues before the king for a final decision [ביאור שטיינזלץ]. Another perspective, however, links the recorder directly to the tax collector. In this view, the recorder's role is highly focused: he is responsible for tracking financial obligations, reminding the tax minister of what is owed, and dispatching him to carry out the actual collection [רלב״ג].