וַיְשַׁמַּ֤ע שָׁאוּל֙ אֶת־הָעָ֔ם וַֽיִּפְקְדֵם֙ בַּטְּלָאִ֔ים מָאתַ֥יִם אֶ֖לֶף רַגְלִ֑י וַעֲשֶׂ֥רֶת אֲלָפִ֖ים אֶת־אִ֥ישׁ יְהוּדָֽה׃
사울이 백성을 소집하고 그들을 들라임에서 계수하니 보병이 이십만이요 유다 사람이 일만이라
Rashi
Shaul summoned. An expression of announcing [meaning the same] as in .3Above 14:20.וַיִזָּעֵק שָׁאוּל
Rashi
And he counted them with lambs. He told each one to take a lamb4According to Targum this occurred just before Pesach, and the lambs were Pascal sacrifices. from the king's flocks, and afterwards he counted the lambs, because it is forbidden to count Jewish people.5 See Maseches Yoma 22b which states that in order to avoid counting the Bnei Yisroel directly which is forbidden by the Torah, each man took a lamb from the king’s flock and the lambs were then counted. See also Kli Yokor in Bamidbar 1:2 who discusses the exceptions to this rule. for it is stated concerning them, '[which] are too numerous to count.'6Bereishis 32:12.
Tze'enah Ure'enah
“Saul summoned” [15:4]. Saul gathered the people and commanded everyone from Israel that they should take a lamb from the king’s house and afterwards they would count the sheep. They would know how many Israelites there were to go to war. They did not count the Israelites by name. The plague happens, heaven forbid, when one counts Israel. Thus, they counted Israel with sheep. There were two hundred thousand Israelite men and ten thousand from Judah.4Rashi, I Samuel, 15:2