Charles Ellicott Commentary 1 Chronicles 7:40

"All these were the children of Asher, heads of the fathers` houses, choice and mighty men of valor, chief of the princes. And the number of them reckoned by genealogy for service in war was twenty and six thousand men." — 1 Chronicles 7:40 (ASV)

The summing up of the list: All these were sons of Asher, picked chiefs of the father-houses, valiant warriors, chiefs of the princes. This declares that the names in the preceding series are those of the chiefs of the different Asherite clans. They are called “choice,” picked men, eximii, and chiefs of the princes or emirs. The clans appear to be identified with their chieftains.

And the number throughout the genealogy. — Better: and their census, in the host, in the battle — their number in men was 26,000. Perhaps we should translate it as in the case of service in war. The census given here refers only to the number of males qualified for military service. In the Mosaic census (Numbers 1:41), the total number of males of the tribe of Asher was 41,500; and a generation later, the fighting men were 53,000 (Numbers 26:47). The date of this census is not assigned. If it is that of David, which appears likely, the tribe may have declined in numbers and importance by his day. (Compare Judges 5:17: Asher continued at the seashore, and abode on his creeks; that is, he did not rouse himself for the war).