Theodoret of Cyrus
Why was David held accountable for the census while the people faced punishment? The people were chastised for their own transgressions, as they rejected their righteous king and turned against the godly father and prophet chosen by the Sovereign Lord of all creation. This was a betrayal of a spiritual father and prophet, who had been replaced by a power-hungry and murderous son—Saul—who revolted against the very father who had been appointed by God. Their guilt deepened since they did not abandon Saul, who had been rejected and lost God's grace, until his demise.
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David, however, was anointed as a prophet and was meant to be their source of countless blessings; he vanquished the arrogance of foreign nations, brought Amalek to ruin, and subdued the Edomites, Moabites, Ammonites, and other Syrians, forcing them into servitude and tribute. Yet despite David's numerous victories and prophetic anointing, they forsook him, treated him like an enemy, and aligned themselves with the wicked son of a murderer. For these transgressions, the Righteous Judge imposed punishment, administering it through David because the offense was directed at him. The narrative illustrates this: the wrath of God was incited against Israel—not against David—but against the nation itself. The only reason given for the punishment was the counting of the people, as it is stated, “Go, number Israel and Judah.” The order was not conveyed directly; if it were, the one punished for the census would have claimed that he had issued the command. Instead, David acknowledged his sin. Thus, God did not explicitly instruct him to conduct the census but permitted David to entertain such thoughts, as the Lord, in His mercy, prevents thoughts that are unprofitable. Even regarding the intention to construct a temple, He revealed through the prophet Nathan that David should refrain from such plans, assigning that task to his son instead. Moreover, it is evident from the book of Chronicles that this thought was a result of divine permission rather than direct assistance. It declares, “Satan stood against Israel and incited David to count Israel” (1 Chronicles 21:1). The author does not indicate that “Satan came upon David,” but upon Israel, as the term “Satan” translates to “adversary” or “accuser” in Hebrew. Hence, since this idea contradicted God’s promise, epitomized by His words to Abraham, “I will multiply your offspring as the stars of heaven and as the sand upon the seashore” (Genesis 22:17), the writer identified this thought as adversarial in nature. This notion was thus intended to bring judgment upon the Israelites. The account affirms that “Satan rose against Israel and moved David to count Israel and Judah.” It also mentions that the wrath of God fell upon Israel, prompting Him to incite David to conduct the census. But if God Himself commanded this, why would He be angered? The author signifies that this was divine permission. And if the Almighty had commanded it, why did David, having obeyed, feel remorse? The scripture states that “David’s heart was troubled after he had counted the people” and he said to the Lord, “I have sinned greatly in what I have done” (2 Samuel 24:10). This clearly shows that the author equates a permissive will with a command, highlighting that God could have intervened but chose not to, intending to discipline the wicked. Initially, He aimed to remind them of the promises made to their ancestors, confirming their truth, and then illustrated how numerous descendants emerged from Jacob alone. Despite being granted so many blessings, they continued to reveal their sinful nature. Therefore, God first allowed the census to be taken before executing punishment.