Shebuel the son of Gershom - "Shebuel, that is, Jonathan, the son of Gershom, the son of Moses, who returned to God [שבואל shebuel]. And David, seeing him expert in money matters, constituted him chief treasurer." - T.

And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures. This is the first time that any of the posterity of Moses are taken notice of, as being in any office of honour, authority, and trust; by the Targum he is said to be Jonathan, spoken of in Judges 18:30 but very wrongly; this man, according to Jarchi and Kimchi, had all the treasures and treasurers under him.

And Shebuel the son of Gershom, the son of Moses, was ruler of the treasures.

26:24 Ruler - The chief over all the treasures, mentioned before or afterward, as his title shews, which is peculiarly given to him and to none of the rest.

26:1-32 The offices of the Levites. - The porters and treasurers of the temple, had occasion for strength and valour to oppose those who wrongly attempted to enter the sanctuary, and to guard the sacred treasures. Much was expended daily upon the altar; flour, wine, oil, salt, fuel, beside the lamps; quantities of these were kept beforehand, besides the sacred vestments and utensils. These were the treasures of the house of God. These treasures typified the plenty there is in our heavenly Father's house, enough and to spare. From those sacred treasuries, the unsearchable riches of Christ, all our wants are supplied; and receiving from his fulness, we must give him the glory, and endeavour to dispose of our abilities and substance according to his will. We have an account of those employed as officers and judges. The magistracy is an ordinance of God for the good of the church, as truly as the ministry, and must not be neglected. None of the Levites who were employed in the service of the sanctuary, none of the singers or porters, were concerned in this outward business; one duty was enough to engage the whole man. Wisdom, courage, strength of faith, holy affections, and constancy of mind in doing our duty, are requisite or useful for every station.