The 183rd mitzvah is that we are commanded to give cities to the Levites to dwell in since they have no portion in Israel.

The source of this mitzvah is G‑d's statement1 (exalted be He), "Give to the Levites cities in which to live."

These Levitical cities also serve as Cities of Refuge, and therefore provide protection under the proper conditions, as ex­plained in tractate Makkos.2