All the offices of the house of God being well provided with Levites, we have here an account of those that were employed as officers and judges in the outward business, which must not be neglected, no, not for the temple itself. The magistracy is an ordinance of God for the good of the church as truly as the ministry is. And here we are told, 1. That the Levites were employed in the administration of justice in concurrence with the princes and elders of the several tribes, who could not be supposed to understand the law so well as the Levites, who made it their business to study it. None of those Levites who were employed in the service of the sanctuary, none of the singers or porters, were concerned in this outward business; either one was enough to engage the whole man or it was presumption to undertake both. 2. Their charge was both in all business of the Lord, and in the service of the kings, 1 Chron. 26:30 and again 1 Chron. 26:32. They managed the affairs of the country, as well ecclesiastical as civil, took care both of God’s tithes and the king’s taxes, punished offences committed immediately against God and his honour and those against the government and the public peace, guarded both against idolatry and against injustice, and took care to put the laws in execution against both. Some, it is likely, applied themselves to the affairs of religion, others to secular affairs; and so, between both, God and the king were well served. It is happy with a kingdom when its civil and sacred interests are thus interwoven and jointly minded and advanced. 3. There were more Levites employed as judges with the two tribes and a half on the other side of Jordan than with all the rest of the tribes; there were 2700; whereas as the west side of Jordan there were 1700, 1 Chron. 26:30, 32. Either those remote tribes were not so well furnished as the rest with judges of their own, or because they, lying furthest from Jerusalem and on the borders of the neighbouring nations, were most in danger of being infected with idolatry, and most needed the help of Levites to prevent it. The frontiers must be well guarded. 4. This is said to be done (as were all the foregoing settlements) in the fortieth year of the reign of David (1 Chron. 26:31), that is, the last year of his reign. We should be so much the more industrious to do good as we can see the day approaching. If we live to enjoy the fruit of our labours, grudge it not to those that shall come after us.