At the close of the desert wanderings, a final census of the tribe of Levi reveals their unique standing, both in their purpose and their population size. Unlike the rest of the tribes, the rules for counting the Levites are completely different, highlighting their strict separation from physical land ownership.
The Levites are counted from the age of one month and older, rather than from twenty years old like the rest of the nation. The primary approach among commentators is that the standard census, starting at age twenty, was exclusively for men of military age who would eventually receive a portion of land. Because the Levites did not receive a land inheritance, there was no reason to count them from the age of twenty [רש״י, העמק דבר]. Their final population of twenty-three thousand is a direct result of including infants from one month old; had they been counted from age twenty, the total would have been entirely different [משכיל לדוד].
Earlier records offer other reasons for counting the tribe of Levi separately, such as their role as God's royal guard or to protect them from the punishment decreed upon the spies. There is no contradiction between these accounts. The earlier explanations address why the Levites were established as a separate group to begin with, while the current details specifically explain the difference in the starting age of the count [מזרחי, שפתי חכמים]. Furthermore, since this final census in the plains of Moab was conducted with the clear goal of dividing the land before entering it, the details emphasize that the Levites were excluded from the general count of the Israelites precisely because they do not share in the physical settlement of the land [גור אריה, ברכת אשר על התורה].
Beyond the issue of land ownership, the final count of twenty-three thousand Levites presents a demographic surprise. Over nearly forty years, the tribe's population grew by only a few hundred people compared to their first census. This is especially unusual given that the tribe of Levi did not participate in the sin of the spies and was never sentenced to die in the desert, as proven by the survival of leaders like Eleazar the Priest [אבן עזרא].
Commentators offer different perspectives to explain this lack of growth. One approach suggests that the low natural increase occurred because carrying the Ark of the Covenant was a dangerous duty that claimed many lives within the tribe [חזקוני]. Another perspective views these numbers as proof regarding the fate of the entire desert generation. According to this view, the people from the other tribes who were sentenced to die in the desert did not suffer sudden, premature deaths as an immediate punishment. Instead, their punishment was simply being delayed in the desert until they reached the end of their natural lifespans. The fact that the unpunished tribe of Levi maintained a similar population size over forty years shows that this was simply the normal birth and death rate for the people of that generation [רלב״ג].