1 Chronicles 27:3

Of the children of Perez was the chief of all the captains of the host for the first month.

The verse is part of the record of Israel's regular army divisions, naming the descendant of Perez who was chief over all the captains of the host for service in the first month. That standing-army roll is a possible explanation for the different totals given in 2 Samuel 24:9 and 1 Chronicles 21:5, with the Chronicles figure including the regular army and the Samuel figure leaving it out. The chapter stands within the larger account of David establishing the worship of God, preparing for the building of the temple, and Solomon coming to the throne under divine blessing.

As one entry in the arrangement of twelve divisions serving month by month, the verse shows the year ordered in twelve months. Joined with the parallel account in 1 Kings, that monthly list points to a year of twelve months of thirty days each, making 360 days in all. That 360-day year is the measure used in reckoning prophetic time.