The account is found in 1 Chronicles 21 and 2 Samuel 24. 

In summary, David ordered that a census of fighting men be taken. This was against the counsel of Joab, the captain of his army, and we quickly learn it was an act not directed by God causing God to become very angry. God sends a death angel throughout the borders of Israel, but the angel stops right at Jerusalem after killing 70,000 men. As directed by God, David builds an altar on a threshing floor, and the burnt offerings he makes stays the hand of the death angel. On this very spot would eventually be built the second Temple, the Temple Mount in Jerusalem today.

2 Samuel 24: 1-3:  (NASB) 1Now again the anger of the Lord burned against Israel, and it incited David against them to say, “Go, number Israel and Judah.” 2The king said to Joab the commander of the army who was with him, “Go about now through all the tribes of Israel, from Dan to Beersheba, and register the people, that I may know the number of the people.” 3But Joab said to the king, “Now may the Lord your God add to the people a hundred times as many as they are, while the eyes of my lord the king still see; but why does my lord the king delight in this thing?”

1 Chronicles 21:1-3: (NASB) 1Then Satan stood up against Israel and moved David to number Israel. 2 So David said to Joab and to the princes of the people, “Go, number Israel from Beersheba even to Dan, and bring me word that I may know their number.” 3 Joab said, “May the Lord add to His people a hundred times as many as they are! But, my lord the king, are they not all my lord’s servants? Why does my lord seek this thing? Why should he be a cause of guilt to Israel?”

Did Satan tempt or did God direct?

Obviously, God never forces us to sin.  Satan knows us well enough to know our weaknesses.  It appears that God was angry with Israel and allowed Satan to tempt David through David’s concern that Israel was not strong enough militarily or tempted his pride over the strength of his kingdom. Either motivation showed David’s lack of complete trust in God.

In the previous chapter, (1 Chronicles 20) Israel had just been through a series of battles with the Ammonites and the Philistines. Then 1 Chronicles 21:1 begins by saying, “Then Satan stood against Israel and provoked David to number the people.” It is possible Satan was responding to Israel’s victories in the previous chapter. He couldn’t destroy them in battle, so he resorted to another tactic he has used in other instances: When he couldn’t directly defeat Israel in battle, he would try to corrupt them. In doing so, God’s wrath would be kindled and God himself would kill them. The instance with Balaam in Numbers 31:16 is an example. In both accounts God responded in a predictable way, by killing Israelites. Satan was using God’s standard of righteousness to accomplish his own purposes.  He was now using David’s pride to drive a wedge between God and David (and Israel).

Why was counting the people a sin?

It is thought that by counting the people, David was either using the number as a source of pride because of his own kingship and military might or wanted the security of knowing he had enough fighting men to counter invaders. Either way, he was not relying on the Lord’s promise to “increase Israel like to the stars of the heavens.” 1 Chronicles 27:23. There was no acceptable purpose for the count or specific command from God, and he did not first ascertain the will of God, so we can conclude that David’s motivation was sinful.

For example, God required Moses to take a census in Numbers 1, along with charging a corresponding census tax.  Back then, Israel was about 603,550 strong.  (Numbers 1:46) At this point, Israel and Judah probably had about 6 million people including women and children.

Who was Joab? 

Joab was the captain of David’s army but also his nephew – the son of Zeruiah, King David’s sister. Joab’s example to us is beneficial. We need to speak up when those around us are clearly heading down the wrong path, even if they do not listen to our scriptural advice. We should all be Joab, challenging those around us to depend on God instead of giving in to fear or pride. See Proverbs 27:6.

Since King David insisted the census be taken, Joab traveled throughout Israel to count the people. He returned to Jerusalem and gave David the numbers, omitting the tribes of Benjamin and Levi.

Why weren’t Benjamin and Levi counted? 

It makes sense that the priestly tribe of Levi would not be counted for a military or political census, but why not the tribe of Benjamin? There are at least three thoughts. The first is that Benjamin was the smallest of the tribes and bordered Jerusalem so from a practical standpoint, it could be numbered after Joab returned to David in Jerusalem. The second is that by the time Joab returned 290 days later, David had understanding of his grave error and ordered the counting to stop. 1 Chronicles 27:24: (KJV) “Joab the son of Zeruiah began to number, but he finished not, because there fell wrath for it against Israel…” The third explanation is provided by 1 Chronicles 21:6: “But Levi and Benjamin were not counted among them; for the king’s word was abominable to Joab.” Joab was so against the counting that he simply did not finish the task.

1 Chronicles 27:24 ends with: “…neither was the number put in the account of the chronicles of King David.” Because of the tragedy associated with this error, this census must not have been added to the official record making it even more pointless.

David eventually realized he did wrong and in verse 8 says: “I have sinned greatly, in that I have done this thing: but now, put away, I beseech thee, the iniquity of thy servant; for I have done very foolishly.” Of course, we can’t help but notice it took David almost ten months to realize what sin he committed. 

David eventually makes a very humble confession of his sin and prays earnestly for God to pardon him. He was willing to take responsibility for his actions and casts himself on the mercy of God. He did not resist punishment or try to justify his actions. “Though He slay me, yet will I trust Him.”

Additional Resource: (Online Article) “Numbering the People,” Herald Magazine