וְלֹא־נָשָׂ֤א דָוִיד֙ מִסְפָּרָ֔ם לְמִבֶּ֛ן עֶשְׂרִ֥ים שָׁנָ֖ה וּלְמָ֑טָּה כִּ֚י אָמַ֣ר יְהוָ֔ה לְהַרְבּ֥וֹת אֶת־יִשְׂרָאֵ֖ל כְּכוֹכְבֵ֥י הַשָּׁמָֽיִם׃
און דוד האָט ניט אױפֿגענומען זײער צאָל פֿון צװאַנציק יאָר אַלט און אַרונטער; װאָרום גאָט האָט צוגעזאָגט צו מערן ישׂראל אַזױ װי די שטערן פֿון הימל.
Rashi
Now David did not take their count from twenty years old and below The meaning is: We already stated that he counted Israel and divided them into divisions, and he also counted the Levites and appointed them upon their service; and all these that he counted he did not count any of them less than twenty years old.
Rashi
like the stars of the heavens Just as man cannot count the stars of the heavens, so he cannot count them.