The Jewish people are building the Tabernacle. Then the Torah interrupts the narrative of the building to do some accounting.
Here’s how the description of the accounting process begins:
21. These are the reckonings of the Tabernacle, the Tabernacle of the Testimony, as they were reckoned, at the directive of Moses: the service of the Levites was in the hand of Itamar son of Aaron the priest.
Some Questions
There are several obvious questions about this verse:
- Why is the word “Tabernacle” repeated?
- Why are the Levites mentioned? They did not have a special role in building the Tabernacle.
- Why is Moses performing this reckoning?
The Word “Reckonings”
In this verse, “reckonings” is the translation of the Hebrew “pekudei” from the 3-letter root pey-kuf-dalet.
Rabbi Silbermann in his commentary on Rashi notes that often this root means “to appoint to office.” It’s used in that sense in Numbers 4.
Most commentators and translators claim that in this verse the root means “to number or count.” However, we will soon see that Rabbi Hirsch strongly disagrees with this.
What was Included in the Reckoning?
I came across 3 approaches in the commentators about what objects and materials were included in the reckoning.
What Came Before
Ibn Ezra Hakatzer presents this approach very clearly when he writes that these are the reckonings of the vessels of the Tabernacle. Those are the object made by Bezalel as recorded in Exodus 36:8 – 38:20.
What Comes After
Ramban disagrees with Ibn Ezra and claims that the reckoning is about the precious metals mentioned in the coming verses:
- gold – Exodus 38:24
- silver – Exodus 38:25-28
- copper – Exodus 38:29-31
Both Before and After
Rabbi Hirsch points out that there are problems to claim that Moses is making an account of the donations to the Tabernacle.
Here are some of issues he mentions:
- Gold – the amount donated is mentioned, but not how it was used.
- Silver – only the total of the half-shekels from the census are included, not all of the silver that was collected and used.
- Copper – the total amount donated and how it was used is listed. (However, I will add that the donated mirrors used to make the wash basin (Exodus 38:8) are not mentioned by Moses.)
- Other materials – they are not mentioned at all.
Rabbi Hirsch does not accept the general consensus that “pekudei” means counting or numbering.
He writes that pekudei followed by a noun means all the things that come to mind about that noun.
In our verse, the Hebrew phrase is “pekudei hamishkan.” This means “all the things that belong to the Tabernacle and essentially constitute it.”
The verse begins with the word “these [Hebrew: eileh].” That word usually refers to the things that follow it, not what comes before it.
Rabbi Hirsch contends that in this case, “these” refers both to what came before and what comes after. What came before are all of the structures and vessels of the Tabernacle (Exodus 36:8 until 38:20).
Then is a brief interruption for an accounting of some of the gifts for building the Tabernacle.
Then from Exodus 39 is a continuation of the narrative of building the Tabernacle and everything essential to it.
Exodus 38:21 – Phrase by Phrase
Now let’s look at the rest of our verse.
the Tabernacle, the Tabernacle of the Testimony – The repetition of Tabernacle (Hebrew: mishkan) is a hint that the Temple was taken as collateral (Hebrew: mashkon, a word of similar form to mishkan) with two destructions due to the transgressions of the Jewish people. [Rashi]
God destroyed the Temples rather than punishing His people directly for their sins.
the Tabernacle of the Testimony – Rashi explains it’s a testimony to the Jewish people that God has indulged them for the sin of the Golden Calf. This is demonstrated by the fact that God made His Divine Presence dwell among them.
Often the concept of Tabernacle of the Testimony is an allusion to the two tablets of the Ten Commandments that were given to Moses and placed in the Ark.
Ibn Ezra Hakatzer accepts that in this verse the tablets are meant.
Ramban points out a fact that is often overlooked. “Tabernacle” by itself means the curtains made out of linen. This is clear from Exodus 26:1 and Exodus 36:8.
He explains that “Tabernacle of the Testimony” means the entire building which was made to house the tablets.
[Many of us, myself included, often use the word “tabernacle” to mean the entire structure. The verses cited by Ramban show that this is not correct.]
as they were reckoned, at the directive of Moses – Moses commanded, appointed, and oversaw this reckoning [Daat Mikra].
Even though there was no concern that materials had been misappropriated, Moses required an accounting be made. The Tabernacle was holy and that holy status required that there be a public reckoning.
the service of the Levites – Rashi writes “the reckonings of the Tabernacle” and its vessels, is the work given to the Levites in the wilderness, to carry, to take down, and to set up. Each man with the burden that was assigned to him as recorded in Numbers 4.
was in the hand of Itamar – he was appointed (Hebrew: pakid) over them to designate for each family its work [Rashi].
The Enduring Tabernacle
Sforno commenting on Exodus 38:21-22 discerns in these verses 4 ways in which the Tabernacle was superior to both Temples. The Temples were destroyed by foreigners, but that never happened to the Tabernacle.
- It was “the Tabernacle of the Testimony” where the 2 tablets were deposited.
- Moses, the greatest of all prophets, was involved with the Tabernacle: “as they were reckoned, at the directive of Moses.”
- Aaron’s son Itamar (see Numbers 4) was responsible for all aspects of the Tabernacle: “the service of the Levites was in the hand of Itamar.”
- And Bezalel, the son of Uri, the son of Hur, of the tribe of Judah, made all that the Lord commanded Moses (Exodus 38:22). The Divine Presence rested on the work of Bezalel and the other craftsmen.
Solomon’s Temple and the Second Temple were eventually destroyed and fell into the hands of foreign nations. There is no record that the vessels of the Tabernacle fell into foreign hands.
We do know that the Ark was taken and held by the Philistines for six months. In his comments here Sforno doesn’t count that as falling into foreign hands. I assume that is because it was for a short time and the Philistines voluntarily and happily sent it back. See 1 Samuel 4 – 6.