Бамидбар 26:57 Комментарий: Ramban, Rabbeinu Bahya, Chizkuni & Tur HaArokh

AND THESE ARE THEY THAT WERE NUMBERED OF THE LEVITES. I do not know why He [commanded] that the Levites should be counted [here], and what purpose [is served] now by counting them [since they did not receive any portion in the Land]. Perhaps [they were counted because] it was only to these [Levites] that they gave the [forty-eight] cities to dwell in and their open land for their cattle,¹³⁹Further, 35:2-7. and not to those who were born afterwards. Or [it may be that this census] was done as an expression of honor for them before G-d, so that “the legion of the King”¹⁴⁰Bamidbar Rabbah 1:10. should not be treated as less important [than the other people], by not bothering to count them like the rest of the people. Scripture mentions Amram and his wife [Jochebed, with the children she bore — Aaron, Moses and Miriam their sister, although it does not do so in connection with any other Levite families], because the sons of [that] Levite [Amram] were counted as two [groups], as priests and as Levites,¹⁴¹In other words, since one son of Amram, i.e., Moses, was counted amongst the Levites, and the other son, Aaron, was counted amongst the priests, therefore Scripture pointed out especially that Amram had two sons. and it was fitting that Aaron and his sons [who were originally Levites but later on became priests] should be counted separately [therefore Scripture mentions especially the names of the parents and of their children].

ואלה פקודי הלוי למשפחותם לגרשון, “and these are the enrollments of the Levites according to their clans. Of Gershon, etc.” The Torah first mentions the oldest of Levi’s sons followed by Livni, Levis’s grandson but omitting Shimi (Exodus 6,17) as he had no sons, or they died during his life time leaving no male offspring (Ibn Ezra).

ואלה פקודי הלוי, “and these were they that were numbered among the Levites;” the purpose of that count was to apportion the 48 towns in which the Levites were to make their homes, fairly. This is spelled out in greater detail in the portion of Massey