I would immediately think it referred to his Grave Number. However, his CSR cards record the certificate pertaining to the Register of his effects, list the no. 4232.
The records you refer to could be the same number, incorrectly transcribed. Then again, this latter number may be his patient number.
Died January 20, 1864 at Atlanta, Ga/Calhoun County, Ga./Academy Hospital, Marietta, Ga., [3 cards list 3 different locations]
His name appears on a Register of Effects of Deceased Soldiers, turned over to Quartermasters, C. S. A.
Receipt filed, _______,1864, No. of Certificate 4232, Amount $6.00, Invoice dated March 8, 1864
Another Certifcate No. 4156 & also 4256 for the Amount $9.50
Two other cards list "Sev No 105"
M311: Compiled Service Records of Confederate Soldiers Who Served in Organizations from the State of Alabama