Commentary for Numbers 26:7

.אלה משפחות הראובני, “These are the families of the tribe of Reuven, etc.” the letters ה and י, symbolising the name of G-d at the beginning and end respectively of the names of some of these tribes during the census are found only for the tribes Reuven, Shimon and Zevulun. In the case of Reuven and Shimon the reason was to appease them because of Reuven’s their founding father’s indiscretion with his father’s concubine Bilhah, and of the far more recent disgrace of so many of the tribe of Shimon who had become guilty of sleeping with Moabite women at Shittim. In the case of Zevulun, the reason is because members of this tribe had risked their lives several times and they had been commended for this by Devorah in her song of victory in Judges 5,16.