If we glance back at the statements as to the stewards of the treasures (1 Chronicles 26:20-28), we find that the treasures of the house of Jahve were under the oversight of the Jehielites Zetham and Joel, with their brethren, a branch of the Gershonites (v. 22); and the treasures of the consecrated things under the oversight of the Kohathite Shelomith, who was of the family of Moses' second son Eliezer, with his brethren (v. 28). But in what relation does the statement in v. 24, that Shebuel, the descendant of Moses through Gershon, was על־האצרות נגיד, stand to this? Bertheau thinks "that three kinds of treasures are distinguished, the guarding of which was committed to different officials: (1) The sons of Jehieli, Zetham and Joel, had the oversight of the treasures of the house of God, which, as we may conclude from 1 Chronicles 29:8, had been collected by voluntary gifts: (2) Shebuel was prince over the treasures, perhaps over the sums which resulted from regular assessment for the temple (Exodus 30:11-16), from redemption-money, e.g., for the first-born (Numbers 18:16.), or for vows (Lev); consequently over a part of the sums which are designated in 2 Kings 12:5 by the name הקדשים כסף: (3) Shelomith and his brothers had the oversight of all the הקדשים אוצרות, i.e., of the consecrated gifts which are called in 2 Kings 12:19 קדשים, and distinguished from the קדשים כסף in 2 Kings 12:5." But this view has no support in the text. Both in the superscription (1 Chronicles 26:20) and in the enumeration (1 Chronicles 26:22, 1 Chronicles 26:26) only two kinds of treasures-treasures of the house of God (of Jahve), and treasures of the קדשׁים - are mentioned. Neither by the facts nor by the language used are we justified in supposing that there was a third kind of treasures, viz., the sums resulting from the regular assessment for the holy place. For it is thoroughly arbitrary to confine the treasures of the house of God to the voluntary contributions and the consecrated gifts given from the war-booty; and it is still more arbitrary to limit the treasures over which Shebuel was prince to the sums flowing into the temple treasures from the regular assessment; for the reference to 2 Kings 12:19 and 2 Kings 12:5 is no proof of this, because, though two kinds of קדשׁים are there distinguished, yet both are further defined. The quite general expression האצרות, the treasures, can naturally be referred only to the two different kinds of treasures distinguished in 1 Chronicles 26:22. This reference is also demanded by the words נגיד...שׁבוּאל (1 Chronicles 26:24). Heads of fathers'-houses, with their brethren (אהיהם), are mentioned as guardians of the two kinds of treasures spoken of in 1 Chronicles 26:20; while here, on the contrary, we have Shebuel alone, without assistants. Further, the other guardians are not called נגיד, as Shebuel is. The word נגיד denotes not an overseer or steward, but only princes of kingdoms (kings), princes of tribes (1 Chronicles 12:27; 1 Chronicles 13:1; 1 Chronicles 27:16; 2 Chronicles 32:21), ministers of the palace and the temple, and commanders-in-chief (2 Chronicles 11:11; 2 Chronicles 28:7), and is consequently used in our section neither of Zetham and Joel, nor of Shelomoth. The calling of Shebuel נגיד consequently shows that he was the chief guardian of the sacred treasures, under whose oversight the guardians of the two different kinds of treasures were placed. This is stated in 1 Chronicles 26:23, 1 Chronicles 26:24; and the statement would not have been misunderstood if it had been placed at the beginning or the end of the enumeration; and its position in the middle between the Gershonites and the Kohathites is explained by the fact that this prince was, according to 1 Chronicles 23:16, the head of the four Levite families descended from Kohath.