Charles Ellicott Commentary Jeremiah 52:28

"This is the people whom Nebuchadrezzar carried away captive: in the seventh year three thousand Jews and three and twenty;" — Jeremiah 52:28 (ASV)

This is the people ... — Here the parallelism with 2 Kings 25:0 (which provides a brief summary of the history of Gedaliah and Ishmael, as narrated in Jeremiah 40-43) ceases. The writer of the appendix then continues by giving details about the various stages of the deportation of the captives. This account presents some difficulties in detail:

1. The date given here, the “seventh year” of Nebuchadnezzar, does not agree with 2 Kings 24:12, which gives the “eighth year” as the time of the first deportation after the defeat of Jehoiachin.
2. The number of the captives then carried into exile, given in 2 Kings 24:14 as 10,000, besides the craftsmen and the smiths, is recorded here as 3,023.

The precision of the number seems to imply a reference to some kind of register or record, and to that extent, it bears primâ facie evidence of accuracy. It is probable that the word “ten” has dropped out before “seven,” and that we have here the record of a second deportation in the seventeenth year of Nebuchadnezzar, which occurred while the siege of Jerusalem was ongoing. This group was composed partly of prisoners taken in skirmishes and partly of the numerous Jews who fell away to the Chaldæans (Jeremiah 37:13).