דברי הימים א, פרק כ״א, פסוק ב׳

David's decision to conduct a comprehensive national census did not arise from any practical necessity. Behind this sweeping initiative, there was no genuine military or civil purpose [ביאור שטיינזלץ]. Instead, the motivation was rooted in a desire for the kingdom to resemble other established and orderly nations. It was a misguided ambition, incited by Satan, who convinced the king that such a population count was a crucial and necessary step [ביאור שטיינזלץ].

The core of the transgression lay in the specific method demanded for this census. Rather than settling for a general tally or a broad estimate of the people, the king commanded his officers to execute a highly detailed, individual count of every single person [מלבי״ם]. To complete this meticulous process, the officers were instructed to return to him with the precise results of the individual counting, ensuring the king would know the exact number of his subjects [ביאור שטיינזלץ].