The distribution of land among the Levite families concludes with the descendants of Merari. As the final group to receive their inheritance, they are granted a total of twelve cities.
Although the final count is twelve, the immediate record only names eight specific locations. These consist of four cities located in the territory of Zebulun and another four in the territory of Gad, with the remaining four detailed elsewhere. However, certain versions of the text include the complete list right at this point. These versions add the four missing cities situated in the land of the tribe of Reuben, specifically naming Bezer, Jahaz, Kedemoth, and Mephaath, along with their surrounding pasturelands.