פירוש על דברי הימים א 28:1

And David assembled all the leaders of Israel These are the leaders, the leaders of the tribes, as it is written (above 27:16): “And over the tribes of Israel, the leader of the Reubenites was...”

and the leaders of the divisions These are the twelve divisions of the king, as above (27:1): “And the Children of Israel to their number, etc.”

and the leaders of the thousands as above.

and the leaders of the hundreds their officers.

and the officers over all the property and the livestock of the king those whom he mentions above (27:25-31): “And over the treasuries of the king... and over the vineyards... and over the olive trees... and the livestock”; and the officers who were in charge of the cattle, and of the camels, and of the flocks, for every species of domestic animal is called מִקְנֶה, as it is written (Ecc. 2:7): “I also had much livestock (מִקְנֶה) consisting of cattle and flocks.”