John Gill Commentary Numbers 2:21

"And his host, and those that were numbered of them, were thirty and two thousand and two hundred." — Numbers 2:21 (ASV)

And his host,
&c.] That is, the host of Manasseh;

and those that were numbered of them, [were] thirty and two thousand
and two hundred .
32,200 men; see (Numbers 1:35) .