https://outorah.org/p/236/
But Maimonides’ position is less easily understood. As Nachmanides
observes, Maimonides does not count possessing or living in the land of
Israel as a mitzvah. Meggilat Esther offers a well-known explanation for
Maimonides’ position. He explains that according to Maimonides, a
commandment can only be included among the 613 mitzvot if it applies for
all generation. Any commandment that is given to be performed at a
specific time in history cannot be included among the 613 mitzvot. For
example, at the time of the giving of the Torah Bnai Yisrael were
instructed to not approach or ascend Sinai. This injunction was related
to a specific time – the Revelation. After Revelation, the mitzvah no
longer operates. There is no prohibition against climbing Sinai today.
Therefore, this injunction cannot be counted among the 613 mitzvot.[2]
Meggilat Esther contends that the command to posses the land of Israel
was given to Moshe and Yehoshua to perform. The command continued to be
binding and active until the exile from the land of Israel. But with
exile, the command was suspended. It will reemerge with the Messianic
era. But in the interim, there is no requirement to posses or conquer
the land. Therefore, this is not a command that applies for all
generations. Like the injunction to not ascend Sinai, the requirement to
conquer the land of Israel emerges and reemerges at specific moments in
history. As a result, it cannot be counted among the 613 mitzvot.[3]