Midrasz do Sędziów 1:5

(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]?