Numbers 26:44
Of the children of Asher after their families: of Jimna, the family of the Jimnites: of Jesui, the family of the Jesuites: of Beriah, the family of the Beriites. Of the children of Asher after their families: of Jimna, the family of the Jimnites: of Jesui, the family of the Jesuites: of Beriah, the family of the Beriites.
Numbers 26:44 belongs to the second numbering of Israel in Numbers 26, taken in the plains of Moab at the close of forty years of wilderness wandering before entering Canaan, forty years after the first numbering recorded in Numbers 1. It is part of the numbering of Israel at the end of the forty years in the wilderness after the first generation had fallen. The verse records the families of the tribe of Asher descended from Jimna, Jesui, and Beriah, listing the families descended from Asher.
This census is to be compared with the earlier numbering in Numbers 1 to show how the tribes changed in number during that period. Some tribes increased greatly or gained, while others fell off in number or decreased. In that comparison Asher had grown by 11,900 since the earlier census. The censuses in Numbers 26:1-51 were taken by Moses at the Lord's command and therefore did not bring trouble, unlike David's census, which was sinful because he ordered it without the Lord's consent.
The first numbering counted men of war who expected to enter Canaan with strong hopes and great tokens of God's favor, presence, and willingness to save. That generation failed because the people were wicked, with sin in their midst breaking out in open, wanton rebellion against God. So by solemn oath He excluded them from the land and doomed them to die in the wilderness. Of those counted the first time, not one man was alive to witness the second numbering except Caleb and Joshua, leaving not one rebellious man alive.
The second numbering, including the families of Asher listed in this verse, proves beyond dispute that God's threatened judgments were fully accomplished and shows that God fulfills His threatened judgments. It stands as instruction and warning to those upon whom the ends of the world are come that sin carried in the heart will inevitably bring ruin and forfeit entrance to the kingdom of God.