“ They are considered wicked because they refused to believe that they could take the land, even with the help of God. There were actually twelve spies, but the Mishnah explains that the 'wicked assembly' does not include Joshua and Caleb who brought positive reports. From this, the Mishnah derives ten (twelve minus two) .
Rulers of ten - Nehemiah's argument, and presumably the argument of the Mishnah, refers only to the small Sanhedrin of 23. Thus, if there is a court of 23 people, this would be one judge for every ten people in a town of 230. ”

“ English Translation Great courts are of 71 and small are of 23. From where do we learn that great are of 71? It is written (Numbers 11:16) "gather for you 70 men from the elders of Israel." And Moses on their backs, behold, this is 71. ”