Charles Ellicott Commentary 2 Samuel 12:2

"The rich man had exceeding many flocks and herds;" — 2 Samuel 12:2 (ASV)

There were two men. —The parable is designed to bring out David’s indignation against the offender without being so clear as to awaken at first any suspicion of a personal application. It does not allude to the special crimes of David, but to the meanness and selfishness of the transaction—qualities which David was still in a condition to appreciate. For a similar use of parables see 2 Samuel 14:2–11; 1 Kings 20:35–41.