1 Chronicles 26:24

The Levites managed the Lord's treasuries and property (see 2 Chronicles 24:11; 31:12). People always dedicated some war spoils to God (1 Chronicles 26:26–28).

As Solomon prepared to become king, David appointed officials to organize the Levitical orders at the end of his reign. These officers included treasurers, administrators, and judges who were part of the government.

LEVITES THAT HAD CHARGE OF THE TREASURES. (Ch1 26:20-28)

of the Levites, Ahijah--The heading of this section is altogether strange as it stands, for it looks as if the sacred historian were going to commence a new subject different from the preceding. Besides, "Ahijah, whose name occurs after" the Levites, is not mentioned in the previous lists. It is totally unknown and is introduced abruptly without further information; and lastly, Ahijah must have united in his own person those very offices of which the occupants are named in the verses that follow. The reading is incorrect. The Septuagint has this very suitable heading, "And their Levitical brethren over the treasures," &c. [BERTHEAU]. The names of those who had charge of the treasure chambers at their respective wards are given, with a general description of the precious things committed to their trust. Those treasures were immense, consisting of the accumulated spoils of Israelitish victories, as well as of voluntary contributions made by David and the representatives of the people.

Observe, 1. There were treasures of the house of God. A great house cannot be well kept without stores of all manner of provisions. Much was expended daily upon the altar - flour, wine, oil, salt, fuel, besides the lamps; quantities of these were to be kept beforehand, besides the sacred vestments and utensils. These were the treasures of the house of God. And, because money answers all things, doubtless they had an abundance of it, which was received from the people's offerings, wherewith they bought in what they had occasion for. And perhaps much was laid up for an exigence. These treasures typified the plenty there is in our heavenly Father's house, enough and to spare. In Christ, the true temple, are hid treasures of wisdom and knowledge, and unsearchable riches. 2. There were treasures of dedicated things, dedicated mostly out of the spoils won in battle (Ch1 26:27), as a grateful acknowledgment of the divine protection. Abraham gave Melchisedec the tenth of the spoils Heb 7:4. In Moses's time the officers of the army, when they returned victorious, brought of their spoils an oblation to the Lord, Num 31:50. Of late this pious custom had been revived; and not only Samuel and David, but Saul, and Abner, and Joab, had dedicated of their spoils to the honour and support of the house of God, Ch1 26:28. Note, The more God bestows upon us the more he expects from us in works of piety and charity. Great successes call for proportionable returns. When we look over our estates we should consider, "Here are convenient things, rich things, it may be, and fine things; but where are the dedicated things?" Men of war must honour God with their spoils. 3. These treasures had treasurers, those that were over them (Ch1 26:20, Ch1 26:26), whose business it was to keep them, that neither moth nor rust might corrupt them, nor thieves break through and steal, to give out as there was occasion and to see that they were not wasted, embezzled, or alienated to the common use; and it is probable that they kept accounts of all that was brought in and how it was laid out.

Shebuel the son of Gershom - "Shebuel, that is, Jonathan, the son of Gershom, the son of Moses, who returned to God [שבואל shebuel]. And David, seeing him expert in money matters, constituted him chief treasurer." - T.

And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures. This is the first time that any of the posterity of Moses are taken notice of, as being in any office of honour, authority, and trust; by the Targum he is said to be Jonathan, spoken of in Judges 18:30 but very wrongly; this man, according to Jarchi and Kimchi, had all the treasures and treasurers under him.

The prince or chief over all the treasures, and treasures mentioned either before or afterward, as his very title shows, which is peculiarly given to him, and to none of the rest.

And all that Samuel the seer,.... Or prophet, won in battle with the Philistines:

and Saul the son of Kish; in his wars with the Moabites, Edomites, Amalekites, and Philistines:

and Abner the son of Ner: the general of his army, who as such had his share in the spoils:

and Joab the son of Zeruiah; the general of David's army, who fought with the Ammonites, Syrians, and others; all of whom

had dedicated more or less towards the building of the temple, and the support of it, it being known by them all that God would have a place to put his name in:

and whosoever had dedicated anything, it was under the hand of Shelomith, and of his brethren: this man had a great trust committed to him, with his brethren; some, before mentioned, are said to be over the treasures, some over one part, and some over another; but this man was over all of them, he had the superintendency of the whole.