John Gill's Bible Commentary Ver. 1. And it came to pass after the plague , etc.] Related in the preceding chapter; how long after is not certain, perhaps before the war with Midian, exhorted to in the latter part of the foregoing chapter, and of which an account is given, ( Numbers 31:1-54): that the Lord spake unto Moses ; out of the tabernacle, or out of the cloud: and unto Eleazar the son of Aaron the priest ; the Lord had been used to speak to Moses and to Aaron; but now Aaron being dead, and Eleazar his son succeeding him in the priesthood, is joined with Moses, and the order here given is directed to them both: saying : as follows.
Matthew Henry Commentary
Verses 1-51 - Moses did not number the people but when God commanded him. We have here the families registered, as well as the tribes. The total wa nearly the same as when numbered at mount Sinai. Notice is here take of the children of Korah; they died not, as the children of Dathan an Abiram; they seem not to have joined even their own father i rebellion. If we partake not of the sins of sinners, we shall no partake of their plagues. (Nu 26:52-56)
Original Hebrew ויאמר559 יהוה3068 אל413 משׁה4872 ואל413 אלעזר499 בן1121 אהרן175 הכהן3548 לאמר׃559