David, old and full of days, makes Solomon king over Israel. He gathers the leaders of Israel, the priests and the Levites, and has the Levites counted from thirty years old and upward. The total is thirty-eight thousand men. Of these, twenty-four thousand will oversee the work of the house of the Lord, six thousand will be officers and judges, four thousand gatekeepers and four thousand will praise the Lord with the instruments David made for praise.
David divides them into groups according to the sons of Levi: Gershon, Kohath and Merari. The text lists the families of each. From Kohath come Amram, Izhar, Hebron and Uzziel, and from Amram, Aaron and Moses. Aaron was set apart to consecrate the most holy things, burn incense, minister before the Lord and bless in his name forever. The sons of Moses were counted among the Levites. Of Merari, Eleazar died without sons, having only daughters, and the sons of Kish, their kinsmen, married them.
According to the last words of David, the Levites were counted from twenty years old. David explains that, since the Lord has given rest to his people and dwells in Jerusalem forever, the Levites no longer need to carry the tabernacle or its vessels. Their work now is to help the sons of Aaron in the service of the house of the Lord: to care for the courts and chambers, purify the holy things, prepare the showbread and the offerings, and to be present every morning and evening to give thanks and praise the Lord, and on the Sabbaths, new moons and festivals.