Shebuel, a descendant of Gershom son of Moses, was the officer in charge of the treasuries.
Observe, 1. There were treasures of the house of God. A great house cannot be well kept without stores of all manner of provisions. Much was expended daily upon the altar - flour, wine, oil, salt, fuel, besides the lamps; quantities of these were to be kept beforehand, besides the sacred vestments and utensils. These were the treasures of the house of God.
Commenting on 1 Chronicles 26:20-28
And all that Samuel the seer,.... Or prophet, won in battle with the Philistines: and Saul the son of Kish; in his wars with the Moabites, Edomites, Amalekites, and Philistines: and Abner the son of Ner: the general of his army, who as such had his share in the spoils: and Joab the son of Zeruiah; the general of David's army, who fought with the...
Shebuel the son of Gershom - "Shebuel, that is, Jonathan, the son of Gershom, the son of Moses, who returned to God [שבואל shebuel]. And David, seeing him expert in money matters, constituted him chief treasurer." - T.