Peter Pett's Commentary on the Bible
Ezekiel 48:23-29
‘ “And for the remainder of the tribes, from the east side to the west side, Benjamin one portion, and by the order of Benjamin, from the east side to the west side, Simeon one portion, and by the border of Simeon from the east side to the west side, Issachar one portion, and by the border of Issachar, from the east side to the west side, Zebulun one portion, and by the border of Zebulun, from the east side to the west side, Gad one portion, and by the border of Gad at the south side southward, the border shall be even from Tamar to the oasis of Meribath-kadesh, to the Wadi of Egypt, to the Great Sea. This is the land which you will divide by lot to the tribes of Israel for an inheritance, and these are their several portions,” says the Lord Yahweh.'
To the south of the holy Gift-offering and the city are to be five tribes, the number of covenant relationship. Benjamin, who remained faithful to the Davidic house and to the Central Sanctuary in Jerusalem are adjacent to the city. On the outskirts is Gad who had previously had territory in Transjordan and who was the son of a concubine, not quite so important a tribe. The border described is as described earlier (Ezekiel 47:19).
The land is to be divided by lot to the tribes of Israel, as the promised land had been previously under Joshua. There it signified which portion each tribe should take. This again emphasises that these placements of the tribes described here in chapter 48 are not to be taken literally (they are so specific that no division by lot would be necessary). Rather Ezekiel is conveying ideas. He is connecting with the past and reaching out to the future. He is stressing that God will fulfil His promises, but in ways beyond what man could conceive.
Coming from someone who had no real conception of man living everlastingly in a heavenly realm beyond the grave this was as close as he could get. All was connected with the heavenly sanctuary that had come down from God on ‘a high mountain'. Directly around His sanctuary was the most holy portion, which contained those who had constantly been truly faithful to Him, ministered to Him, and had their concentration solely on Him. Then came the Levites who had not been quite so faithful, although with a record of past faithfulness. But they too now served him only and sought first His glory, avoiding the secular (they did not buy or sell). Then came the city in which lived those from all the tribes who chose to do so, electing to be a part of the holy portion. On either side are the territories of the prince in his specially favoured position before Yahweh, but not as favoured as that of the priests. (Once the Prince also became High Priest He was the most favoured of all. He combined the highest of the secular with the highest of the sacred). Connected with all are the territories of the twelve tribes, divided into seven and five, the numbers of divine perfection and covenant, with Judah closest to the most holy portion because of past faithfulness, but also having a record of unfaithfulness, as had they all. And God was all in all, surrounded by His forgiven and restored people.
This is the earthly equivalent of the scene in Relation 4 & 5, and of the heavenly scenes that follow, with the throne of God in the midst, surrounded by grades of worshipping beings. It is a picture of Heaven and of ‘the new earth', the land of Israel absorbed into the heavenly temple..