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…
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