Joshua 14:2

By lot... as the Lord commanded... Moses. — See Numbers 26:52; Numbers 34:17.

The nine tribes, and for the half tribe; and (3) For Moses had given; and (4) For the children of Joseph were two tribes. — The argument of these verses can only mean that the tribal inheritances were to be twelve in number, and therefore the Levites were excluded from any distinct territorial position, for the children of Joseph were to be two tribes. Of Ephraim and Manasseh, Jacob had said to Joseph, “as Reuben and Simeon, they shall be mine:” i.e., though grandsons, they shall count as sons of Jacob, and each one shall be the head of a tribe. Thus there are two ways of counting Jacob’s sons, each making twelve; and these two seem to be recognised as distinct in Exodus 28. There we are told that the high priest should bear the names of the children of Israel on his shoulders according to their birth (i.e., Joseph being counted as well as Levi, but not Ephraim and Manasseh). On his breastplate he must have them according to the twelve tribes (i.e., Ephraim and Manasseh being specified, but Joseph and Levi left out). Both ways of reckoning were necessary in order that the complete Israel might be represented by the high priest. And in each way the number twelve was preserved and emphasised, as it is evidently intended to be in this place,