This is the register of the tribes as they were now enrolled, in the same order that they were numbered in Numbers 1:1-1:54. Observe, MHBCC 144.3
I. The account that is here kept of the families of each tribe, which must not be understood of such as we call families, those that live in a house together, but such as were the descendants of the several sons of the patriarchs, by whose names, in honour of them, their posterity distinguished themselves and one another. The families of the twelve tribes are thus numbered:—Of Dan but one, for Dan had but one son, and yet that tribe was the most numerous of all except Judah, Numbers 26:42, 26:43. Its beginning was small, but its latter end greatly increased. Zebulun was divided into three families, Ephraim into four, Issachar into four, Naphtali into four, and Reuben into four; Judah, Simeon, and Asher, had five families apiece, Gad and Benjamin seven apiece, and Manasseh eight. Benjamin brought ten sons into Egypt (Genesis 46:21), but three of them, it seems either died childless or their families were extinct, for here we find seven only of those names preserved, and that whole tribe none of the most numerous; for Providence, in the building up of families and nations, does not tie itself to probabilities. The barren hath borne seven, and she that hath many children has waxed feeble, 1 Samuel 2:5. MHBCC 144.4
II. The numbers of each tribe. And here our best entertainment will be to compare these numbers with those when they were numbered at Mount Sinai. The sum total was nearly the same; they were now 1820 fewer than they were then; yet seven of the tribes had increased in number. Judah had increased 1900, Issachar 9900, Zebulun 3100, Manasseh 20, 500, Benjamin 10,200, Dan 1700, and Asher 11,900. But the other five had decreased more than to balance that increase. Reuben had decreased 2770, Simeon 37,100, Gad 5150, Ephraim 8000, and Naphtali 8000. In this account we may observe, 1. That all the three tribes that were encamped under the standard of Judah, who was the ancestor of Christ, had increased, for his church shall be edified and multiplied. 2. That none of the tribes had increased so much as that of Manasseh, which in the former account was the smallest of all the tribes, only 32,200, while here it is one of the most considerable; and that of his brother Ephraim, which there was numerous, is here one of the least. Jacob had crossed hands upon their heads, and had preferred Ephraim before Manasseh, which perhaps the Ephraimites had prided themselves too much in, and had trampled upon their brethren the Manassites; but, when the Lord saw that Manasseh was despised, he thus multiplied him exceedingly, for it is his glory to help the weakest, and raise up those that are cast down. 3. That none of the tribes decreased so much as Simeon did; from 59,300, it such to 22,200, little more than a third part of what it was. One whole family of that tribe (namely Ohad, mentioned Exodus 6:15) was extinct in the wilderness. Hence Simeon is not mentioned in Moses’s blessing (Deuteronomy 33:1-33:29), and the lot of that tribe in Canaan was inconsiderable, only a canton out of Judah’s lot, Joshua 19:9. Some conjecture that most of those 24,000 who were cut off by the plague for the iniquity of Peor were of that tribe; for Zimri, who was a ringleader in that iniquity, was a prince of that tribe, many of whom therefore were influenced by his example to follow his pernicious ways. MHBCC 144.5
III. In the account of the tribe of Reuben mention is made of the rebellion of Dathan and Abiram, who were of that tribe, in confederacy with Korah a Levite, Numbers 26:9-26:11. Though the story had been largely related but a few chapters before, yet here it comes in again, as fit to be had in remembrance and thought of by posterity, whenever they looked into their pedigree and pleased themselves with the antiquity of their families and the glory of their ancestors, that they might call themselves a seed of evil doers. Two things are here said of them:—1. That they had been famous in the congregation, Numbers 26:9. Probably they were remarkable for their ingenuity, activity, and fitness for business:—That Dathan and Abiram that might have been advanced in due time under God and Moses; but their ambitious spirits put them upon striving against God and Moses, and when they quarrelled with the one they quarrelled with the other. And what was the issue? 2. Those that might have been famous were made infamous: they became a sign, Numbers 26:10. They were made monuments of divine justice; God, in their ruin, showed himself glorious in holiness, and so they were set up for a warning to all others, in all ages, to take heed of treading in the steps of their pride and rebellion. Notice is here taken of the preservation of the children of Korah (Numbers 26:11); they died not, as the children of Dathan and Abiram did, doubtless because they kept themselves pure from the infection, and would not join, no, not with their own father, in rebellion. If we partake not of the sins of sinners, we shall not partake of their plagues. These sons of Korah were afterwards, in their posterity, eminently serviceable to the church, being employed by David as singers in the house of the Lord; hence many psalms are said to be for the sons of Korah: and perhaps they were made to bear his name so long after, rather than the name of any other of their ancestors, for warning to themselves, and as an instance of the power of God, which brought those choice fruits even out of that bitter root. The children of families that have been stigmatized should endeavour, by their eminent virtues, to roll away the reproach of their fathers. MHBCC 144.6