And Moses and Eleazar the priest spoke with them in the plains of Moab by the Jordan at Jericho, saying,
Observe here, 1. That Moses did not number the people but when God commanded him. David in his time did it without a command, and paid dearly for it. God was Israel's king, and he would not have this act of authority done but by his express orders.
Commenting on Numbers 26:1-4
And Moses and Eleazar the priest spake with them,.... With the children of Israel, with the heads of them, their chief and principal, to assist in taking the number of the people; as when they were numbered thirty years ago, when a prince out of each tribe was taken to be with Aaron and Moses in doing that business; but those princes were now all...
And Moses and Eleazar the priest spake with them in the plains of Moab by Jordan [near] Jericho, saying, (b) Where the river is near to Jericho.