Bible Notes Online - Ezekiel 48 - ESV
Commentary

v1-7: Starting from the north, the tribes of Dan, Asher, Naphtali, Manasseh, Ephraim, Reuben, and Judah have their inheritance.

v8-22: The holy portion is referred to in chapter 45. There is more detail here.  There is a margin of land around the holy area, again indicating its holiness.

v11 refers to the blessing for Zadok, the family of Levi which stayed loyal to God. v14 (see also 46.16-18) indicates that the land cannot change ownership.

v23-28: Continuing through the tribes; Benjamin, Simeon, Issachar, Zebulun, and Gad receive their inheritance.

v29: This is the new inheritance in the land for the restored people.

v30-34: The 12 gates of the city, named for the tribes.

v35: Significantly the city is "the Lord is there."               

The vision (chapters 40-48) is given in detail readily understood and received by the people of Israel. It is not intended as a literal prophesy of the future, even for Israel. Rather it serves a two-fold purpose; to bring the people to repentance, and to give them hope for the future.

Ezekiel declared all this vision to the captives in Babylon, giving them fresh hope, for God Himself promised a glorious future for the children of Israel. At the same time, the vision brought rebuke for their past sins, and a call to repentance.