Military and civilian leaders (27:1-34)
In contrast to the detail that the writer gives in the lists of the Levites, there is only a brief summary of David's military and civil leaders. Each month 24,000 men were required to do one month's military service. The twelve commanding officers (who took turns at commanding this fighting force, one month at a time) all belonged to David's group of 'mighty men' (27:1-15; see 11:10-47). Three other lists name the leaders of Israel's tribes (16-24), the officials who looked after the king's farmlands (25-31), and the king's close advisers (32-34).
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Flemming, Donald C. "Commentary on 1 Chronicles 27". "Brideway Bible Commentary". https://www.studylight.org/
the First Week after Epiphany