Numbers 26:62
And those that were numbered of them were twenty and three thousand, all males from a month old and upward: for they were not numbered among the children of Israel, because there was no inheritance given them among the children of Israel.
Numbers 26:62 belongs to the second numbering of Israel, taken at the end of the forty years of wandering in the wilderness after the first numbering in the desert. It is part of the numbering of the host at the close of that period, the census recorded in Numbers 26.
That second numbering is to be compared with the first numbering forty years earlier in Numbers 1. It gives the numbers of men of the specified ages so it can be seen how each tribe gained or lost. Some of the tribes decreased and others increased, some growing greatly while others declined, and the difference in the tribes is to be noted.
The verse records the Levites as 23,000 males from a month old and upward, counted from one month old. They were counted separately and were not counted among Israel or in the census of the other tribes. This was because no inheritance was given them among the children of Israel, since they received no tribal inheritance among the other tribes.
The second numbering shows that God carried out his judgment and will fulfill his threatened judgments. The generation numbered earlier had died in the wilderness, and not one man of those first numbered, except Caleb and Joshua, was alive to witness the second numbering, for every other person had fallen in the wilderness. That ruin came because the people were wicked and rebelled, with sin in their midst breaking out in open, wanton rebellion against the God of Heaven, so that by a solemn oath He excluded them from the promised land and doomed them to die in the wilderness, a history that warns that sin brings ruin.