Charles Spurgeon Commentary 1 Chronicles 21

And Satan stood up against Israel, and provoked David to number Israel.

Israel had greatly offended and grieved God, and it was to be punished. God punished one sin by another: the sin of David works for the chastisement of a sinful people.

And David said to Joab and to the rulers of the people, Go, number Israel from Beersheba even to Dan; and bring the number of them to me, that I may know it.

He had become proud. He had begun to depend upon the number of his people.

In truth, it was a large population under his sway, five million or more. And he, who had been a shepherd lad, who in his early youth had trusted in his God, now thinking himself a great man, somewhat in the spirit of Nebuchadnezzar, begins to say, "Behold, this great kingdom that I have gathered and founded."

It greatly magnifies a wrong action when we are rebuked for it, especially if that rebuke comes from a man not known for having a tender conscience, who, despite his roughness (like Joab), nevertheless remonstrates with you: “Why do this?” The people generally understood that when they were numbered, it was for the purpose of taxing them and demonstrating David's sovereignty over them. However, David was not their sovereign; the Lord God was their King. David was merely the viceroy, and when he began to count them as if they were his own, it became a source of great indignation to the Most High.

I am afraid that when you and I begin to count up what we have done, or to calculate how much we have given or accomplished for God, we start to take a measure of glory for ourselves. We would do better to leave that alone, for although pride may not seem like a great sin in human estimation, it is assuredly what brings the utmost wrath from the Most High. He cannot endure pride, especially in those whom He has lifted up. He took David from the sheepfold, and if David has now become great, David must be brought down again.

So he did no more of it than he absolutely had to.

Therefore he smote Israel. And David said unto God, I have sinned greatly, because I have done this thing: but now, I beseech thee, do away the iniquity of thy servant; for I have done very foolishly. And the LORD spake unto Gad, David's seer, saying, GO and tell David, saying, Thus saith the LORD, I offer thee three things: choose thee one of them, that I may do it unto thee. So Gad came to David, and said unto him, Thus saith the LORD, Choose thee either three years' famine; or three months to be destroyed before thy foes, while that the sword of thine enemies overtaketh thee; or else three days the sword of the LORD, even the pestilence, in the land, and the angel of the LORD destroying throughout all the coasts of Israel. Now therefore advise thyself what word I shall bring again to him that sent me. And David said unto Gad, I am in a great strait: let me fall now into the hand of the LORD; for very great are his mercies: but let me not fall into the hand of man. So the LORD sent pestilence upon Israel and there fell of Israel seventy thousand men. And God sent an angel unto Jerusalem to destroy it: and as he was destroying, the LORD beheld, and he repented him of the evil, and said to the angel that destroyed, It is enough, stay now thine hand.

See the power of the mercy of God; even when the angel has drawn his sword, and is already executing the Lord's just judgments, God's mercy interposes, and holds back the blade of death. Should we not love the Lord for his great longsuffering toward us? He hath not dealt with us after our sins; nor rewarded us according to our iniquities.