This instruction is directed to Moses and Aaron. Creating such an exhaustive list for the Merarites will ensure that nothing in their realm of responsibility will be overlooked or neglected. Such a list thereby, ensures that their duties will be fulfilled in an honourable manner, bringing glory to God.
While the task given to the Merarites seems inferior to that of the other clans, the list shows that God also cares about the detail of their seemingly unimportant labours. Therefore, they are not to think that their duties are less holy
than those of their fellow clans.
29 “As for the sons of Merari, you shall list them by their clans and their fathers’ houses.