Army Divisions, Officers & Overseers: 27:1–15 First Chronicles 27:1 seems to introduce the lists in 27:2–15 as well as 27:16–22, although the reference to month by month duty applies only to the first list. First Chronicles 27:2–15 presents the commanders of the twelve monthly army divisions who served the king.
27:16–22 First Chronicles 27:16–22 lists the officers over the tribes of Israel. Since the order of the tribes reflected in this list is not attested in any other biblical text, it remains uncertain whether it should be seen as historical. It creates the impression of a literary construction.
27:23–24 These two verses are presented as a conclusion to the preceding lists. However, their contents make it clear that they were probably added at a later stage to provide a commentary…