Adoram - Not mentioned before by name or office. Apparently, therefore, the office was not instituted until the latter part of David's reign, and its duties probably were the collection of the tribute imposed upon vanquished nations, or the command of the forced levies employed in public works. Adoram was stoned to death in the beginning of the reign of Rehoboam 1 Kings 12:18.

Adoram was over the tribute - Probably the chief receiver of the taxes; or Chancellor of the Exchequer, as we term it.

Jehoshaphat - recorder - The registrar of public events.

And Adoram was over the tribute,.... Or over those that collected and brought it, as the Targum; this was a new office, and which respected both the revenue he received from his own people, and the tribute brought him from the nations conquered by him:

and Jehoshaphat the son of Ahilud was recorder; who was in this office before, and now continued and established in it, 2 Samuel 8:16.

And Adoram was over the tribute: and Jehoshaphat the son of Ahilud was recorder:

recorder: or, remembrancer

20:23-26 Here is the state of David's court, after his restoration. It is well when able men are appointed to discharge public duties; let all seek to perform those duties, as faithful servants to the Son of David.