פירוש על דברי הימים א 27:23

Now David did not take their count from twenty years old and below The meaning is: We already stated that he counted Israel and divided them into divisions, and he also counted the Levites and appointed them upon their service; and all these that he counted he did not count any of them less than twenty years old.

like the stars of the heavens Just as man cannot count the stars of the heavens, so he cannot count them.