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Rashi on Numbers 26:2/רש"י על במדבר כ״ו:ב׳

אלבית אבתם. עַל שֵׁבֶט הָאָב יִתְיַחֲסוּ וְלֹא אַחַר הָאֵם (בבא בתרא ק"ט):
1לבית אבתם [TAKE THE SUM OF THE CONGREGATION] ACCORDING TO THEIR FATHERS’ HOUSE — after their fathers’ tribes shall they reckon their descent, and not after their mothers’ (Bava Batra 109b).