Matthew Henry on Numbers 26:63–end
That which is observable in this conclusion of the account is the execution of the sentence passed upon the murmurers (Num 14:29), that not one of those who were numbered from twenty years old and upwards (and that the Levites were not, but either from a month old or from thirty years old to fifty) should enter Canaan, except Caleb and Joshua. In the muster now made particular directions, no doubt, were given to those of each tribe that were employed in taking the account, to compare these rolls with the former, and to observe whether there were any now left of those that were numbered at Mount Sinai, and it appeared that there was not one man numbered now that was numbered then except Caleb…
Read the whole note in the consoleJamieson-Fausset-Brown on Numbers 26:64
among these there was not a man . . . numbered . . . in the wilderness of Sinai--The statement in this verse must not be considered absolute. For, besides Caleb and Joshua, there were alive at this time Eleazar and Ithamar, and in all probability a considerable number of Levites, who had no participation in the popular defections in the wilderness. The tribe of Levi, having neither sent a spy into Canaan, nor being included in the enumeration at Sinai, must be regarded as not coming within the range of the fatal sentence; and therefore it would exhibit a spectacle not to be witnessed in the other tribes of many in their ranks above sixty years of age.
Tribes Chap. 1 Chap. 26 Increase Decrea…
Read the whole note in the consoleJohn Gill on Numbers 26:64
But among these there was not a man of them whom Moses and Aaron the priest numbered..... About thirty eight years before this time: this, as Aben Ezra observes, respects the numbering of the Israelites, not of the Levites; for there were some of the tribe of Levi numbered then who were living, as Eleazar, and very probably Ithamar, and perhaps some few more, though it may be Eleazar, being now a numberer, was not reckoned among the numbered:
when they numbered the children of Israel in the wilderness of Sinai; see Numbers 1:1 for as there were none of the tribe of Levi among the spies, there might be but few of them among the murmurers.