Charles Ellicott Commentary 1 Chronicles 27:25

"And over the king`s treasures was Azmaveth the son of Adiel: and over the treasures in the fields, in the cities, and in the villages, and in the castles, was Jonathan the son of Uzziah:" — 1 Chronicles 27:25 (ASV)

III.—THE TWELVE OVERSEERS OF THE ROYAL ESTATES AND PROPERTY (1 Chronicles 27:25–31).

The number of these officers is noticeable, twelve being a normal number in Israelite institutions.

(25) And over the king’s treasures.—That is, those of the palace on Zion.

And over the storehouses.—The Hebrew has the same word “treasures.” The treasures in the fields (sâdèh), or the country, in the cities, the villages, and the castles (migdâlîm), or towers (2 Chronicles 26:10; Micah 4:8), include all that belonged to David outside the walls of Jerusalem.

Jehonathan was comptroller-general of the revenues from these sources.