Numbers 26 opens with a reminder of what has just happened in the prior scene. A plague has killed 24,000 Israelites which was sent by God because the people were whoring with the daughters of Moab and sacrificing to their gods (25:1-2). We also noted that we are on the east side of the Jordan River and we are the brink of going into the promised land. The rest of the book of Numbers records the final preparations for entering into the promised land of Canaan.
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