John Gill Commentary Numbers 26:44

"The sons of Asher after their families: of Imnah, the family of the Imnites; of Ishvi, the family of the Ishvites; of Beriah, the family of the Berites." — Numbers 26:44 (ASV)

Ver. 44-47. Of the children of Asher, after their families This tribe was numbered next to Dan, because it was under his standard; one of his sons is omitted, very probably dying childless, and so had no family; from the rest sprang the families of the Iimnite, Jesuite, and Benite; and, from the latter, two others, the Heberite and Malchielite; and it is remarked that Asher had a daughter named Serah, and who also is particularly mentioned as a sister of Asher's sons in (Genesis 46:17) no doubt but she was a remarkable woman, either for religion, or for wisdom and prudence, or some amiable virtue or grace or another, that she is so particularly taken notice of: according to Maimonides

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FOOTNOTES:

• F16: Apud Abendana in loc. she was an heiress; for though Asher had many sons, this was his wife's daughter by another man, who had no sons, and the inheritance was his daughter's, and therefore is so particularly mentioned; she inheriting as the daughters of Zelophehad did: the number of persons in this tribe was 53,400, the increase was 11,900.