John Calvin Commentary Psalms 147:4

"He counteth the number of the stars; He calleth them all by [their] names." — Psalms 147:4 (ASV)

Numbering the multitude, and so on. Since the gathering of the people about whom the Psalmist spoke might seem impossible, there appears to be some basis for the view of those who think that he confirms it in this verse. The connection they propose for the Psalmist’s words is this: since it is surely no more difficult to gather together people who are outcast and scattered than to count the stars, there was no reason for the wandering, exiled Israelites to despair of their return, provided they would turn with one accord to God as their only head. There is also some probability to the conjecture that the Psalmist may allude to that promise:

Look now toward the stars of heaven, if you can count them,
so shall your seed be (Genesis 15:5).

But since the Psalmist immediately afterwards discusses the general order of things in nature, I think the simplest interpretation is to understand this verse as referring to God’s admirable work seen in the heavens. There we observe his matchless wisdom in regulating, without any deviation, the manifold, complex, winding courses of the stars. To each of them he assigns its fixed and distinct function, and in all their multitude, there is no confusion. He therefore immediately exclaims: Great is God, and boundless, both in power and understanding. We learn from this that there can be no greater foolishness than to make our own judgment the measure of God’s works, in which he often displays his incomprehensible power and wisdom.