Commentators view this list, which includes 123 people from the famous town of Bethlehem, as more than just a census. It's a theological record. On one hand, it meticulously documents the families returning from captivity. On the other, as Matthew Henry highlights, the small numbers serve as a stark reminder of how sin had diminished the nation, which righteousness could have exalted. The detailed accounting shows both God's grace in the return and the severe consequences of past disobedience.