2 Samuel 20:22–26

Then the woman in her wisdom went to all the people. And they cut off the head of Sheba the son of Bichri, and threw it out to Joab. Then he blew a trumpet, and they withdrew from the city, every man to his tent. So Joab returned to the king at Jerusalem.

And Joab was over all the army of Israel; Benaiah the son of Jehoiada was over the Cherethites and the Pelethites; Adoram was in charge of revenue; Jehoshaphat the son of Ahilud was recorder; Sheva was scribe; Zadok and Abiathar were the priests; and Ira the Jairite was a chief minister under David.

They deliver Sheba’s head and that’s the end of it. The text doesn’t say anything about how Sheba was buried. There’s nothing to say. No one did anything special—like parade his head around or dump his body in a pit like they did with Absalom. He presumably got a normal burial.

The rebellion is over, and that’s all there is to the story.

Then David sets up his administration, and we get a list of his cabinet officials. About half of this list is a repeat of the one in 2 Samuel 8:15–18.

But there’s one new position, and it’s more than a little surprising— Adoram was in charge of revenue.

The surprise is that the Hebrew word that’s translated as “revenue” (מַּ֑ס. mmas) literally means, “body of forced laborers” (like what the Israelites were in Egypt). The ESV has this as, “Adoram was in charge of the forced labor.”

What does David need this guy for? Who’s he going to manage?

If David had just conquered and subjugated a rival nation, this would make sense, but that is not what has been going on. The only explanation is that he’s planning something—maybe not wars, but projects—and he’s thinking about the laborers he’ll need.

We’ll see where this leads.

The NKJV translating mmas as “revenue” seems strange, but it’s just a recognition of what government is. All governments use force or the threat of force to collect taxes, conscript people into military service, and otherwise regulate life.

This is essential; it makes society civilized and keeps us safe. Just look at the decay that resulted from the “defund the police” movement in the US.

In a sense, Adoram is in charge of team building. Governments form larger teams. Big teams do big things, like build the temple.

In appointing Adoram, David is starting to form a fully functioning government.

Israel won’t just be an extended family, but a real nation.

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These weekday DEEPs are written by Mike Slay. Saturdays' by Matt Richardson. Subscribe here: https://www.ailbe.org/resources/community

The weekly study guides, which include questions for discussion or meditation, are here: https://www.ailbe.org/resources/itemlist/category/91-deep-studies

Scripture taken from the New King James Version. © Copyright 1982 by Thomas Nelson, Inc. Used by permission. All rights reserved.