But among these there was not one of those listed by Moses and Aaron the priest, who had listed the people of Israel in the wilderness of Sinai.
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
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.
But among these there was not a man of them whom Moses and Aaron the priest numbered, when they numbered the children of Israel in the wilderness of Sinai. (g) In which appears the great power of God, that so wonderfully increased his people.