1 Chronicles 27:1, 23-24

This is the list of the Israelites—heads of families, commanders of thousands and commanders of hundreds, and their officers, who served the king in all that concerned the army divisions that were on duty month by month throughout the year. Each division consisted of 24,000 men.

David did not take the number of the men twenty years old or less, because the LORD had promised to make Israel as numerous as the stars in the sky. Joab son of Zeruiah began to count the men but did not finish. God’s wrath came on Israel on account of this numbering, and the number was not entered in the book of the annals of King David.