ישעיהו כב:י פירוש: רש״י ואבן עזרא

And the houses of Jerusalem you counted how many houses each one had, that they give of them proportionally, to take the stones and the wood to fortify the wall.

And ye have numbered, etc. They had to count the houses, in order to know the number of the soldiers.¹¹It was desirable to know the number of the houses, in order to ascertain how many soldiers the town might be able to keep.

to fortify (לְבַצֵּר), to strengthen, an expression similar to “fortified cities” (בְּצוּרוֹת) (Num. 13:28).