Albert Barnes Commentary 1 Chronicles 21:1

"And Satan stood up against Israel, and moved David to number Israel." — 1 Chronicles 21:1 (ASV)

As the books of Scripture are arranged in this version, Satan is introduced to us by name here for the first time. He appears not merely as an “adversary” who seeks to injure humanity from without, but as a Tempter able to ruin us by suggesting sinful acts and thoughts from within. From this perspective, the revelation of him here is the most advanced we find in the Old Testament.

The difficulty in reconciling the statement here that “Satan provoked David” with the one in 2 Samuel 24:1 that “the Lord moved David” is not serious. All temptation is permitted by God. When evil spirits tempt us, they do so by His permission (Job 1:12; Job 2:6; Luke 22:31). Therefore, if Satan provoked David to number the people, it was because God allowed it. And what God allows, He may be said to do. (Another view is maintained in the note on 2 Samuel 24:1).