40 And these were the children of Asher and heads of ancient houses and pure fellows and men of might and the head lords. And when they were numbered in array to battle, they were in number twenty six thousand men.
1 Chronicles 7:40 Cross References - MSTC
2 Samuel 24:1-9
1 And the LORD was wroth again against Israel, and stirred up David against them, saying, "Go and number both Israel and Judah."
2 And forthwith the king said to Joab the captain of his Host, "Go abroad, I pray thee, throughout all the tribes of Israel, even from Dan to Beersheba, and number the people that I may know the number of them."
3 And Joab said unto the king, "I beseech that the LORD thy God make the people as many more as they be: yea and a hundred times so many more, and that the eyes of my lord the king may see them. But how is it that my lord the king hath a lust in this thing?"
4 Notwithstanding, the king's words prevailed against Joab and against all the captains of the Host. Then Joab and the captains of the Host went out from the king, to view the people of Israel.
5 And they passed over Jordan and pitched in Aroer on the right side of the city that lieth in the midst of the valley of Gad and so forth to Jazer.
6 And then they went to Gilead and to the nether land of Hodshi, and from thence to Dan-Jaan, and about to Sidon,
7 and came to the strong town of Tyre, and to all the cities of the Hivites and of the Cananites, and then went out to the South of Judah even to Beersheba.
8 And so when they had been abroad throughout all the land they returned to Jerusalem again at the end of nine months and twenty days.
9 And then Joab delivered up the reckoning of the number of the people unto the king. And there were found in Israel nine hundred thousand men of might that drew swords. And the men of Judah were five hundred thousand men.
1 Chronicles 21:1-5
1 And Satan stood up against Israel, and persuaded David to number Israel.
2 And David said to Joab and the rulers of the people, "Go ye and number Israel from Beersheba to Dan, and bring it to me that I may know the number of them."
3 And Joab answered, "The LORD make thy people a hundred times so many more as they be. But my lord king, are they not all my lord's servants? Why then doth my lord require this thing? Why should my lord be a cause of trespass to Israel?"
4 Neverthelater, the king's words prevailed against Joab. And Joab took his way and went throughout all Israel, and came to Jerusalem
5 and gave the number of the count of the people unto David. And all Israel were in number a thousand, thousand and a hundred thousand men that drew sword: and Judah was four hundred and seventy thousand men that drew sword.