daf bit: Horiyot 6
As a tangent in the midst of a discussion of offerings brought by the whole community, the g'mara discusses the number of tribes in Israel. Everybody knows there are twelve tribes -- but what are they? Yaakov had twelve sons, but we don't count Levi. Why not? (Aside from: because the torah lists the tribes and Levi isn't included -- the rabbis are looking for a reason behind this.) R. Aha bar Yaakov says: because Levi is not called a "congregation" (while the others are). But if so there should be eleven tribes, not twelve. But, Abaye says, the tribe of Yosef was divided for his two sons, as it is written "Efrayim and Manashe, even as Reuven and Shimon, shall be mine". We know that this is for tribal status and not just for inheritance because of reasons too complicated to summarize here. So we're back up to twelve. (6b)
(I have often wondered why Levi isn't included, and now I know one reason.)

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