2Then he gathered all the leaders of Israel, as well as the priests and Levites.
3The Levites thirty years of age or older were counted, and the total number of men was 38, 000.
4“Of these,” said David, “24, 000 are to oversee the work of the house of the LORD, 6, 000 are to be officers and judges,
54, 000 are to be gatekeepers, and 4, 000 are to praise the LORD with the instruments I have made for giving praise.”
6Then David divided the Levites into divisions according to the sons of Levi: Gershom, Kohath, and Merari.
— 1 Chronicles 23:2-6