Revelation 7 "Then I heard the number of those who were sealed: 144,000 from all the tribes of Israel."
And then the number from each tribe is enumerated:
"From the tribe of Judah 12,000 were sealed,
from the tribe of Reuben 12,000,
from the tribe of Gad... etc."
Notice, this was to be a list from "all the tribes of Israel" yet , if that was expected it falls short of the record: Dan is missing and Mannasseh, one of Joseph's sons, is added.
So, just from the text (and excluding any religious gymnastics) we should know that this is NOT a list of the physical tribes of Israel.