A.B. Simpson emphasizes that while God granted the land to the tribes of Israel, He offered Himself as the inheritance to the Levites, illustrating a deeper spiritual truth. He contrasts the temporary blessings some receive from God with the profound experience of having God Himself as our inheritance, which provides lasting joy, peace, and sanctification. Simpson encourages believers to move beyond mere gifts from God to a relationship where God Himself is our source of strength and health, highlighting the importance of abiding in Him for true fulfillment.