Sefer HaChinukh Mitzvah 504
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שֶׁלֹּא יִנְחַל שֵׁבֶט לֵוִי בְּאֶרֶץ יִשְׂרָאֵל – שֶׁלֹּא לִטֹּל כָּל שֵׁבֶט לֵוִי חֵלֶק בָּאָרֶץ, זוּלָתִי הֶעָרִים הַיְּדוּעוֹת וּמִגְרְשֵׁיהֶן, כְּמוֹ שֶׁמְּבֹאָר בַּכָּתוּב, וְעַל זֶה נֶאֱמַר (דברים יח א) לֹא יִהְיֶה לַכֹּהֲנִים הַלְוִיִּם כָּל שֵׁבֶט לֵוִי חֵלֶק וְנַחֲלָה.
That the tribe of Levi not inherit in the Land of Israel: That the whole tribe of Levi not take a portion in the Land, except for the well-known cities and their open areas, as is elucidated in Scripture. And about this is it stated (Deuteronomy 18:1), “There shall not be a portion and inheritance for the priests, the Levites — the entire tribe of Levi.”
מִשָּׁרְשֵׁי הַמִּצְוָה. כְּדֵי שֶׁיִּהְיֶה כָּל עֵסֶק הַשֵּׁבֶט הַזֶּה, בַּעֲבוֹדַת הָאֵל בָּרוּךְ הוּא. וְלֹא יִצְטָרְכוּ לַעֲבֹד אֶת הָאֲדָמָה, וּשְׁאָר הַשְּׁבָטִים נוֹתְנִין לָהֶם חֵלֶק מִכָּל אֲשֶׁר לָהֶם, מִבְּלִי שֶׁיִּיגְעוּ הֵם בַּדָּבָר כְּלָל, כְּעִנְיָן שֶׁכָּתַבְתִּי לְמַעְלָה בְּמִצְוַת מַעֲשֵׂר בְּסֵדֶר וַיִּקַּח קֹרַח (מצוה שצה).
It is from the roots of the commandment [that it is] so that all of the involvement of this tribe be in the service of God, blessed be He, and that they need not work the land. And the rest of the tribes give them a portion from all that they have without [the Levites] toiling for it at all — like the matter that I wrote above on the commandment of tithes in the Order of Vayikach Korach (Sefer HaChinukh 395).
מִדִּינֵי הַמִּצְוָה. כְּלוּלִים בִּפְשַׁט הַכָּתוּב לְפִי הַדּוֹמֶה.
From the laws of the commandment are those apparently included in the simple meaning of Scripture.
וְנוֹהֶגֶת מִצְוָה זוֹ, בַּלְּוִיִּם, בִּזְמַן שֶׁאֶרֶץ יִשְׂרָאֵל בְּיִשּׁוּבָהּ.
And this commandment is practiced by the Levites at the time when the Land of Israel is in its inhabitation.