The tribes the writer listed were Issachar, Benjamin, Naphtali, Manasseh, Ephraim, and Asher. Why did he omit Dan and Zebulun? The inclusion of these tribes would have resulted in a total of 14 tribes since he had counted Levi and had dealt with both halves of Manasseh separately. Evidently to keep the whole number of tribes at 12 he omitted these.31Another possibility is that perhaps the tribes of Dan and Zebulun had little influence or relevance among the Jews who made up the returned exiles.32That there were 12 tribes seems to have been more important to the writer than how he reckoned them as 12. The writers of both the Old and New Testaments used many different combinations each totalling 12 in the many lists of the 12 tribes that appear in Scripture. By listing 12 tribes the Chronicler emphasized that the whole nation was intact. The term "all Israel"occurs over 40 times in Chronicles, and there are also many occurrences of the phrases "all the house of Israel"and "all the tribes of Israel."
In these chapters (4-7) the writer stressed the following central features of God's covenant relationship with Israel. The leadership of Judah that even swallowed up another tribe came to a head in David and his descendants. The transjordanian tribes experienced the results of unfaithfulness to God. The tribe of Levi enjoyed the privilege of priesthood in Israel. The writer also drew attention to the 12-tribe structure of the one Israelite nation.