The command to distribute the land of Israel marks a crucial transition toward the future settlement of the nation. It sets the stage for how the territory will be physically organized and handed over to the people. This instruction requires that the land be split into completely equal portions, matching the exact number of tribes [מצודת דוד].
In practical terms, the land will initially be carved into thirteen distinct strips. Twelve of these strips are dedicated specifically for the twelve tribes of Israel to inherit as their own. The thirteenth strip, however, serves a different purpose. It is set aside as a holy offering meant for the prince, the priests, and the Levites. Because of its sacred designation, this final section is divided differently and remains entirely separate from the regular tribal inheritances [מלבי״ם].