Matthew Poole and continuators on Numbers 26:2

2 Take the sum of all the congregation of the children of Israel * from twenty years old and upward, throughout their fathers house, all that are able to go to war in Israel.

They were numbred twice before, Exod. 30. 11, 12. and Numb. 1. 1, 2. Now they are numbred a third time, partly to demonstrate the faithfulness of God, both in cutting all those off whom he had threatned to cut off, Numb. 14. 29. and in a stupendious increase and multiplication of the people according to his promise notwithstanding all their sins and the sweeping judgments inflicted upon them; and partly to prepare the way for the equal division of the Land which they were now going to possess.

Marginal references: chap. 1. 3.