It is likely that lists of the tribes of Israel were created following an earlier directive regarding the census of Israel, issued several months prior. These lists were organized by clans and families, detailing the names of individuals aged twenty and older. The tax was calculated based on these lists, and the people were called to be counted on the first day of the second month, a day on which this census was clearly completed. This process was meant to ascertain the total strength of the Israelite army in general terms and to lay the groundwork for mandatory service.
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It is noteworthy that the evidence indicating the lists in Exodus 38:26 are the same as those used for the census in Numbers 1:46 lies in the fact that the identical number of Israelites, specifically 603,550, is recorded for those required to contribute both tax and service.