Midrash su I Samuele 11:78

(Fol. 22b) R. Isaac said: "Israel must not be counted, even for religious purposes, for it is said (I Sam. 11, 8) And he numbered fhem in Bezek." R. Ashi raised the following objection: "Perhaps Bezek is merely the name of a town where they were counted, as it is written (Jud. 1, 5) and they found Adoni-beztk in Bcztk. We must therefore say that the interference is from here: (I Sam. 15, 4) And Saul ordered the people to assemble, and he numbered them by means of lambs." R. Elazar said: "Whoever numbers Israel, violates a prohibitory law, which is said (Hos. 2, 1) Yet shall the number of the children of Israel be like the sand of the sea, which may not be numbered." R. Nachman said: "He violates two prohibitory laws, for it is said (Ib.) Which cannot be measured nor numbered." R. Samuel b. Nachmani said that R. Jonachan raised the following contradiction: "It is written, yet shall the number of the children of Israel be like the sand of the sea [a definite number], and then it is written, which cannot be measured nor numbered. This is not difficult to explain; for the latter passage deals with Israel when not doing the will of God; but the former refers to a time when they do God's will." R. Assi says: "There is no contradiction in it. Men can surely not count the sand, but in Heaven they can count it." R. Chanina b. Ide, in the name of Samuel. said: "As soon as a man is appointed chief of a community, he becomes rich, for at first [when Saul counted Israel] it is written he counted them with fragments of pottery and afterward it is written he did it with sheep." But perhaps with the sheep of Israel? If so, then what is remarkable about it [that the passage should inform us of the change]?

These are the accountings of the children of Israel according to their fathers' house etc (Numbers 2:32). On ten occasions were Israel counted: Once when they went down to Egypt "all the persons of Yaakov’s household who came to Egypt: seventy" (Genesis 46:27). A second time when they came out" The Children of Israel moved on from Ra’amses to Sukkot, about six hundred thousand on foot, menfolk apart from little-ones" (Exodus 12:37). A third time after the incident of the Golden Calf: "when you take up the head-count of the Children of Israel, in counting them, they are to give, each-man, a ransom for his life, for Ad-nai, when they count them, that there be no plague on them, when they count them. (Exodus 30:12). Twice in the Book of Numbers [chumash hapekudim]: once in connection with the formation of the camps (Numbers 1:2) and once in connection with the division of the land (Numbers 26:2). Twice in the days of Shaul "[Shaul] mustered them in Bezek, and the Israelites numbered 300,000, the men of Yehudah 30,000" and "Shaul mustered the troops and enrolled them at Telaim: 200,000 men on foot, and 10,000 men of Yehudah" (1 Samuel 11:8, 15:4). The eighth time in the days of David "Yoav reported to the king the number of the people that had been recorded: in Israel there were 800,000 soldiers ready to draw the sword, and the men of Yehudah numbered 500,000" (2 Samuel 24:9). The ninth time in the days of Ezra "The sum of the entire community was 42,360" (Ezra 2:64; see also Nehemiah 7:66). The tenth time will be in the future era, when, "the sheep shall pass again under the hands of One who counts them [said Ad-nai]" (Jeremiah 33:13).

• Once on their descent to Egypt. It is written (in Deut. 10:22): WITH SEVENTY SOULS [DID YOUR ANCESTORS GO DOWN TO EGYPT].
• Once on their coming up, as stated (in Exod. 12:37): THEN THE CHILDREN OF ISRAEL TRAVELED FROM RAMESES TO SUCCOTH, [ABOUT SIX THOUSAND].
• Once <here> in Parashah Ki Tissa.
• Twice in Waydabber (i.e., the book of Numbers):
• Once in <the chapter on> standards (Numb. 2) and
Once in <the chapter on> the division of the land (Numb. 26).
• Twice in the days of Saul: (I Sam. 15:4:) AND HE NUMBERED THEM IN TELAIM. (I Sam. 11:8:) AND HE NUMBERED THEM IN BEZEK.
• Once in the days of David, as stated (in II Sam. 24:9): AND JOAB GAVE THE SUM OF THE NUMBERING OF THE PEOPLE <UNTO THE KING>.
• Once in the coming up from the captivity, as stated (in Ezra 2:64): THE WHOLE CONGREGATION TOGETHER WAS 4 [2360].
• And once in the age to come, [of which it is stated] (in Jer. 33:13): THE SHEEP SHALL PASS AGAIN UNDER THE HANDS OF THE COUNTER.