Eliphelet the son of Ahasbai, the son of the Maachathite,.... In 1 Chronicles 11:35, he is called Eliphal the son of Ur:

Eliam the son of Ahithophel the Gilonite; David's counsellor, that went off to Absalom, 2 Samuel 15:12; Eliam his son is supposed, by the Jews, to be the father of Bathsheba, the wife of Uriah, 2 Samuel 11:3; according to Hillerus (q), he is the same with Ahijah the Pelonite, 1 Chronicles 11:36.

(q) Onomastic. Sacr. p. 906.

The names in 2 Samuel 23:34, Eliphelet ben-Ahasbai ben-Hammaacathi, read thus in the Chronicles (2 Samuel 23:35, 2 Samuel 23:36): Eliphal ben-Ur; Hepher hammecerathi. We see from this that in ben-Ahasbai ben two names have been fused together; for the text as it lies before us is rendered suspicious partly by the fact that the names of both father and grandfather are given, which does not occur in connection with any other name in the whole list, and partly by the circumstance that בּן cannot properly be written with המּעכתי, which is a Gentile noun. Consequently the following is probably the correct way of restoring the text, המּעכתי חפר בּן־אוּר אליפלט, Eliphelet (a name which frequently occurs) the son of Ur; Hepher the Maachathite, i.e., of Maacah in the north-east of Gilead (see at 2 Samuel 10:6 and Deuteronomy 3:14). Eliam the son of Ahithophel the Gilonite, the clever but treacherous counsellor of David (see at 2 Samuel 15:12). This name is quite corrupt in the Chronicles.

Eliphelet the son of Ahasbai, the son of the Maachathite, Eliam the son of Ahithophel the Gilonite,

23:8-39 David once earnestly longed for the water at the well of Bethlehem. It seems to be an instance of weakness. He was thirsty; with the water of that well he had often refreshed himself when a youth, and it was without due thought that he desired it. Were his valiant men so forward to expose themselves, upon the least hint of their prince's mind, and so eager to please him, and shall not we long to approve ourselves to our Lord Jesus, by ready compliance with his will, as shown us by his word, Spirit, and providence? But David poured out the water as a drink-offering to the Lord. Thus he would cross his own foolish fancy, and punish himself for indulging it, and show that he had sober thoughts to correct his rash ones, and knew how to deny himself. Did David look upon that water as very precious which was got at the hazard of these men's blood, and shall not we much more value those benefits for purchasing which our blessed Saviour shed his blood? Let all beware of neglecting so great salvation.