| Gill's Exposition of the Entire Bible And Moses and Eleazar the priest spake with them,.... With the children of Israel, with the heads of them, their chief and principal, to assist in taking the number of the people; as when they were numbered thirty years ago, when a prince out of each tribe was taken to be with Aaron and Moses in doing that business; but those princes were now all dead, and another race succeeded, who were now employed in this service; so the Targum of Jonathan says, they spoke with the rulers, and ordered them to number them: in the plains of Moab, by Jordan, near Jericho: or of Jericho, as the same Targum, on the other side of Jordan to that on which Jericho stood; for as yet the children of Israel had not passed that river, nor entered into the land of Canaan, in which Jericho was, but they were now opposite it; See Gill on Numbers 22:1, saying; as follows.
Keil and Delitzsch Biblical Commentary on the Old Testament"And Moses and Eleazar the priest spake with them" (דּבּר with the accusative, as in Genesis 37:4). The pronoun refers to "the children of Israel," or more correctly, to the heads of the nation as the representatives of the congregation, who were to carry out the numbering. On the Arboth-Moab, see at Numbers 22:1. Only the leading point in their words is mentioned, viz., "from twenty years old and upwards" (sc., shall ye take the number of the children of Israel), since it was very simple to supply the words "take the sum" from Numbers 26:2. (Note: This is, at all events, easier and simpler than the alterations of the text which have been suggested for the purpose of removing the difficulty. Knobel proposes to alter וידבּר into ויּדבּר, and לאמר into לפקד: "Moses and Eleazar arranged the children of Israel when they mustered them." But הדבּיר does not mean to arrange, but simply to drive in pairs, to subjugate (Psalm 18:48, and Psalm 47:4), - an expression which, as much be immediately apparent, is altogether inapplicable to the arrangement of the people in families for the purpose of taking a census.), - The words from "the children of Israel" in Numbers 26:4 onwards form the introduction to the enumeration of the different tribes (Numbers 26:5.), and the verb יהיוּ (were) must be supplied. "And the children of Israel, who went forth out of Egypt, were Reuben," etc.
Geneva Study BibleAnd Moses and Eleazar the priest spake with them in the plains of Moab by Jordan {b} near Jericho, saying, (b) Where the river is near to Jericho.
Matthew Henry's Concise Commentary26:1-51 Moses did not number the people but when God commanded him. We have here the families registered, as well as the tribes. The total was nearly the same as when numbered at mount Sinai. Notice is here taken of the children of Korah; they died not, as the children of Dathan and Abiram; they seem not to have joined even their own father in rebellion. If we partake not of the sins of sinners, we shall not partake of their plagues.
Matthew Henry's Whole Bible CommentaryChapter 26 This book is called Numbers, from the numberings of the children of Israel, of which it gives an account. Once they were numbered at Mount Sinai, in the first year after they came out of Egypt, which we had an account of, ch. 1 and 2. And now a second time they were numbered in the plains of Moab, just before they entered Canaan, and of this we have an account in this chapter. We have, I. Orders given for the doing of it (v. 1-4). II. A register of the families and numbers of each tribe (v. 5-50), and the sum total (v. 51). III. Direction given to divide the land among them (v. 52-56). IV. The families and numbers of the Levites by themselves (v. 57-62). V. Notice taken of the fulfilling of the threatening in the death of all those that were first numbered (v. 63-65), and to this there seems to have been a special regard in the taking and keeping of this account. Verses 1-4 Observe here, 1. That Moses did not number the people but when God commanded him. David in his time did it without a command, and paid dearly for it. God was Israel's king, and he would not have this act of authority done but by his express orders. Moses, perhaps, by this time, had heard of the blessing with which Balaam was constrained, sorely against his will, to bless Israel, and particularly the notice he took of their numbers; and he was sufficiently pleased with that general testimony borne to this instance of their strength and honour by an adversary, though he knew not their numbers exactly, till God now appointed him to take the sum of them. 2. Eleazar was joined in commission with him, as Aaron had been before, by which God honoured Eleazar before the elders of his people, and confirmed his succession. 3. It was presently after the plague that this account was ordered to be taken, to show that though God had in justice contended with them by that sweeping pestilence, yet he had not made a full end, nor would he utterly cast them off. God's Israel shall not be ruined, though it be severely rebuked. 4. They were now to go by the same rule that they had gone by in the former numbering, counting those only that were able to go forth to war, for this was the service now before them. | 
