Joshua 21:28

The descendants of Aaron received thirteen cities, the rest of the Kohathite clan received ten, the descendants of Gershon received thirteen, and the Merari clan received twelve. There were a total of forty-eight Levitical cities. Each tribe had four Levitical cities, except Judah had eight, Simeon had one, and Naphtali had three. Six of the Levitical cities were also cities of refuge (20:7–8).

Before they fully divided the land, Joshua had to establish six cities of refuge and assign cities in which the Levites would live.

• As he had promised, God brought Israel into the land. Joshua then focused on dividing the land among Israel's tribes.

• The tribal allowances made the covenant of the Israelites with God real. It showed the fulfillment of God's promise to Abraham, Isaac, and Jacob. Since God owned the land, giving it to the tribes was a gift. God gave them the land to live in and guided its distribution.

• In these lists of tribal allowances, the author describes some borders in great detail, allowing them to be mapped. With others, they are less plainly defined.