Gerbils should live in tanks with deep substrate for digging. This example is a 3ft glass tank that I made a mesh lid for with a gerbilarium topper attached. The topper is useful for stopping the water bottle, wheel and sand bath from getting buried.
Other good ones are the Falco, Gabry 80 (not 60), Kerry Terrarium and the Ikea Detolf.
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Kerry Terrarium with XL gerbilarium topper
Falco 80 and Falco 100
Kerry Terrarium with hamster cage topper
Paper based beddings are best for gerbils, Megazorb is great for holding up their tunnels but it smells a bit strange. Fitch mixed with hay is our next favourite to use, then Aubiose or Raviera.
This photo shows a fab burrow that some of our gerbils made with Megazorb bedding