These were those listed by Moses and Eleazar the priest, who listed the people of Israel in the plains of Moab by the Jordan at Jericho.
63. These are they that were numbered. The former registration was made by Aaron. The difference between the two census is therefore specified, in order that Moses may take occasion to commemorate God’s judgment, which can never be sufficiently considered, that of 600,000, only two were found who had survived to the term prescribed by God.
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.
Commenting on Numbers 26:63-65
Num 26:63-65 Concluding formula with the remark in Num 26:65, that the penal sentence which God had pronounced in Num 14:29 and Num 14:38 upon the generation which came out of Egypt, had been completely carried out.
Commenting on Numbers 26:63-65