Albert Barnes Commentary 1 Kings 5:16

"besides Solomon`s chief officers that were over the work, three thousand and three hundred, who bare rule over the people that wrought in the work." — 1 Kings 5:16 (ASV)

When comparing this verse and 1 Kings 9:23 with 2 Chronicles 2:18 and 2 Chronicles 8:10, we see that both writers state the total number of overseers as 3,850. However, they use different principles for the division: one account bases the division on nationality, while the other bases it on the degree of authority.