דברי הימים א, פרק כ״ו, פסוק ל״ב

During the reign of King David, the administrative organization of the kingdom was carefully structured to reach even the most remote regions. To govern the territories effectively, a large group of capable men, numbering two thousand seven hundred of Jeriah's associates, received official appointments [מצודת דוד]. King David assigned them to essential clerical, managerial, and treasury roles [מצודת ציון, ביאור שטיינזלץ].

These officials were placed in charge of the tribes of Reuben, Gad, and the half-tribe of Manasseh, granting them authority over the Israelites living on the eastern side of the Jordan River. This strategic placement in the east completed the geographic administration of the kingdom, perfectly complementing the leadership of Hashabiah and his brothers, who managed the western side [מצודת דוד, ביאור שטיינזלץ].

The authority granted to these eastern officials was comprehensive, giving them control over every issue assigned to them [מצודת ציון]. Their broad responsibilities were divided into two primary channels: matters concerning God and matters concerning the king. On one hand, they oversaw the external operations of the House of God, and on the other, they managed the civic and administrative needs of the monarchy [מצודת דוד, רלב״ג].

This dual responsibility was a defining characteristic of the Levites. While other administrative divisions within Israel were dedicated entirely to serving the king, the Levites carried a special double burden. They alone were tasked with simultaneously managing the spiritual affairs of God and the practical demands of the kingdom [רלב״ג].