But what constituted David's great offence in numbering the people? Every civilised State is now accustomed to number its people periodically, and for many good purposes it is a most useful step. Josephus represents that David omitted to levy the atonement money which was to be raised, according to Exod. xxx. 12, etc., from all who were numbered, but surely, if this had been his offence, it would have been easy for Joab, when he remonstrated, to remind him of it, instead of trying to dissuade him from the scheme altogether. The more common view of the transaction has been that it was objectionable, not in itself, but in the spirit by which it was dictated. That spirit seems to have been a self-glorifying spirit. It seems to have been like the spirit which led Hezekiah to show his treasures to the ambassadors of the king of Babylon. Perhaps it was designed to show, that in the number of his forces David was quite a match for the great empires on the banks of the Nile and the Euphrates. If their fighting men could be counted by the hundred thousand or the thousand thousand, so could his. In the fighting resources of his kingdom, he was able to hold his head as high as any of them. Surely such a spirit was the very opposite of what was becoming in such a king as David. Was this not measuring the strength of a spiritual power with the measure of a carnal? Did it not leave God most sinfully out of reckoning? Nay, did it not substitute a carnal for a spiritual defence? Was it not in the very teeth of the Psalm, "There is no king saved by the multitude of an host; a mighty man is not delivered by much strength. An horse is a vain thing for safety; neither shall he deliver any by his great strength. Behold, the eye of the Lord is upon them that ear Him, upon them that hope in His mercy, to deliver their soul from death, and to keep them alive in famine"?