children of Israel” in Num 26:4 onwards form the introduction to the enumeration of the different tribes (Num 26:5.), and the verb יהיוּ (were) must be supplied. “And the children of Israel, who went forth out of Egypt, were Reuben,” etc.
verses 5-11
The families of Reuben tally with Gen 46:9; Exo 6:14, and 1Ch 5:3. The plural בּני (sons), in Num 26:8, where only one son is mentioned, is to be explained from the fact, that several sons of this particular son (i.e., grandsons) are mentioned afterwards. On Dathan and Abiram, see at Num 16:1 and Num 16:32. See also the remark made here in Num 26:10 and Num 26:11, viz., that those who were destroyed with the company of Korah were for a sign (נס, here a warning); but that the sons of Korah were not destroyed along with their father.
verses 12-14
The Simeonites counted only five families, as Ohad (Gen 46:10) left no family. Nemuel is called Jemuel there, as yod and nun are often interchanged (cf. Ges. thes. pp. 833 and 557); and Zerach is another name of the same signification for Zohar (Zerach, the rising of the sun; Zohar, candor, splendour).
verses 15-18
The Gadites are the same as in Gen 46:16, except that Ozni is called Ezbon there.
verses 19-22
The sons and families of Judah agree with Gen 46:12 (cf. Gen 38:6.); also with 1Ch 2:3-5.
verses 23-25
The families of Issachar correspond to the sons mentioned in Gen 46:13, except that the name Job occurs there instead of Jashub. The two names have the same signification, as Job is derived from an Arabic word which signifies to return.
verses 26-27
The families of Zebulun correspond to the sons named in Gen 46:14.
verses 28-37
The descendants of Joseph were classified in two leading families, according to his two sons Manasseh and Ephraim, who were born before the removal of Israel to Egypt, and were raised into founders of tribes in consequence of the patriarch Israel having adopted them as his own sons (Gen 48).
verses 29-34
Num 26:29-34 Eight families descended from Manasseh: viz., one from his son Machir, the second from Machir's son or Manasseh's grandson Gilead, and the other six from the six sons of Gilead. The genealogical accounts in Num 27:1; Num 36:1, and Jos 17:1., fully harmonize with this, except that Iezer (Num 26:30) is called Abiezer in Jos 17:2; whereas only a part of the names mentioned here occur in the genealogical fragments in 1Ch 2:21-24, and 7:14-29. In Num 26:33, a son of Hepher, named Zelophehad, is mentioned. He had no sons, but only daughters, whose names are given here to prepare the way for the legal
