דברי הימים א, פרק כ״ג, פסוק א׳

As a great leader reaches the end of his life, his focus naturally shifts from ruling to securing the future. After completing his long reign, David prepares to pass the heavy responsibility of leadership to the next generation and makes final arrangements for his own passing.

The mention of Solomon becoming king is not intended to provide an account of the actual coronation. That historic event has already taken place and is recorded in detail elsewhere [מלבי״ם, ביאור שטיינזלץ]. Rather, the reference to Solomon taking the throne serves simply as a marker of time. It sets the stage to recount David's final actions during the period after he transferred power but before his death.

During this transitional phase, David dedicates himself to putting the nation's spiritual affairs in order. He organizes the working shifts of the priests and the Levites, gives his final instructions to his son Solomon, and prepares himself for the end of his journey before finally passing away [מלבי״ם].