John Wesley on Numbers 26:2

Take the sum - They were numbered twice before, Exo 30:11,12 Nu 1:1,2. Now they are numbered a third time, to demonstrate the faithfulness of God, both in cutting all those off whom he had threatened to cut off, Nu 14:29, and in a stupendous increase of the people according to his promise, notwithstanding all their sins, and the sweeping judgments inflicted upon them; and to prepare the way for the equal division of the land, which they were now going to possess.