John Gill 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 whom Nebuchadnezzar carried away captive
in the seventh year
That is, of his reign: in (2 Kings 24:12); it is said to be in the eighth year of his reign; it being at the latter end of the seventh, and the beginning of the eighth, as Kimchi observes; this was the captivity of Jeconiah: the number of the captives then were three thousand Jews, and three and twenty;
but in (2 Kings 24:14); they are said to be ten thousand; which may be reconciled thus, there were three thousand twenty and three of the tribe of Judah, here called Jews; and the rest were of the tribe of Benjamin, and of the ten tribes that were mixed among them; see (2 Kings 24:16).