The conclusion of the national census reveals the immense military strength of the Israelites. Rather than a total population count, the gathered data focuses exclusively on men fit for battle, leaving out women and children. The numbers are rounded, suggesting that the results provide a general estimate of the army's size rather than a precise individual headcount [ביאור שטיינזלץ]. The records also treat the tribe of Judah as a separate unit, highlighting its unique status among the tribes. Furthermore, the counting process is heavily emphasized to clarify the deliberate nature of this national action [מצודת ציון].
A central issue arises when comparing these military figures with those recorded in the Book of Samuel, as there is a massive gap between the two accounts. In this record, the Israelites number one million, one hundred thousand men, whereas Samuel lists only eight hundred thousand. Commentators offer different ways to resolve this discrepancy. One approach suggests that Joab, the military commander who strongly opposed the census, initially provided David with the partial, lower number found in Samuel. The true, complete figure is the higher one recorded here [מצודת דוד]. This record presents the full number out of respect for David, aiming to highlight the vast size of the army at his command. In contrast, the Book of Samuel omitted the complete figure because of the anger from God that accompanied the census [רש״י].
Another viewpoint explains the gap of three hundred thousand soldiers through administrative differences. These additional troops were already registered in the king's records as part of the regular standing army, serving as officers in monthly shifts. While the Book of Samuel did not include these previously recorded soldiers in its new count, the current record combines them into the final total [רד״ק].
The situation is completely reversed regarding the tribe of Judah. In this account, Judah numbers four hundred and seventy thousand men, which is thirty thousand fewer than the figure reported in Samuel. This decrease is explained by the tragic plague that broke out following the census. Out of the seventy thousand total casualties in the plague, a significant portion hit the tribe of Judah. They suffered these thirty thousand losses specifically because they were the tribe of King David, who was the direct cause of the sinful census [רד״ק].