The ESV Bible records instances of census-taking among the Israelites for various reasons, including military recruitment, religious taxation, and genealogical record-keeping. A key distinction arises when comparing the censuses conducted during the Exodus and wilderness wanderings with the census undertaken by King David. The morality of these acts hinges significantly on the perceived authority and motivation behind them.
In the book of Numbers, censuses were explicitly commanded by God and served divine purposes. For instance, the census for the Tabernacle offering in Exodus 30 aimed to collect atonement money from every man aged twenty years and upward, a ransom for their lives to prevent a plague. This money was then used for the service of the tabernacle. Similarly, the first and second wilderness censuses (Numbers 1-4, Numbers 26) were for military organization, preparation for the journey to the Promised Land, and the allocation of land. In these instances, God was the "Warrior King and Commander", and the numbering of the people was an act under His direct command. The Tabernacle itself was even modeled after an Egyptian war camp, with God as the divine leader.
In stark contrast, King David's census (2 Samuel 24 and 1 Chronicles 21) is presented as a problematic act that incurred divine judgment. While the exact motivation is debated, both biblical accounts suggest it was driven by pride or a lack of trust in God, rather than a legitimate, God-commanded purpose. Some theologians propose that any census not commanded by God is inherently evil, believing that God desired His people to rely on divine miracle rather than numbers. The core evil of David's census, however, lies in its perceived independence from God. It was seen as an act empowering King David, effectively placing his authority above God's. This act of defiance resulted in a plague that killed 70,000 people, a severe consequence that highlights God's displeasure with David's self-reliance. David's repentance ultimately led to the cessation of the plague.
Ultimately, the sin of King David's census was not merely defiance, but a profound act of independence from God. This independence, a desire to operate outside of God's direct command and will, constitutes a great evil in the eyes of God. Compounding this act was the potential for the census to involve a payment, a form of atonement. Atonement, by its very nature, is due to God alone, serving as a ransom for lives to prevent plague and for the service of His sanctuary. To direct such a payment, or the power derived from numbering, towards a human king or any earthly hierarchy, rather than to the divine Warrior King, constituted a usurpation of God's unique authority and a deep betrayal of trust.