Exodus 38:21

This is the sum of the tabernacle - That is, The foregoing account contains a detail of all the articles which Bezaleel and Aholiab were commanded to make; and which were reckoned up by the Levites, over whom Ithamar, the son of Aaron, presided.

This is the sum of the tabernacle--Having completed his description of the component parts of the tabernacle, the inspired historian digresses into a statement respecting the gold and silver employed in it, the computation being made according to an order of Moses--by the Levites, under the direction of Ithamar, Aaron's youngest son.

And with him was Aholiab, son of Ahisamach, of the tribe of Dan,.... Of him see Exo 31:6. an engraver; of precious stones, as those in the ephod and breastplate: and a cunning workman; in devising and working curious figured works, either in weaving or with the needle: and an embroiderer in blue, and purple, and in scarlet, and in fine linen; which were used in the curtains and hangings of the tabernacle, and in the priests' garments.

Here we have a breviat of the account which, by Moses's appointment, the Levites took and kept of the gold, silver, and brass, that was brought in for the tabernacle's use, and how it was employed. Ithamar the son of Aaron was appointed to draw up this account, and was thus by less services trained up and fitted for greater, Exo 38:21. Bezaleel and Aholiab must bring in the account (Exo 38:22, Exo 38:23), and Ithamar must audit it, and give it in to Moses. And it was thus: - 1. All the gold was a free-will offering; every man brought as he could and would, and it amounted to twenty-nine talents, and 730 shekels over, which some compute to be about 150,000l. worth of gold, according to the present value of it. Of this were made all the golden furniture and vessels. 2. The silver was levied by way of tax; every man was assessed half a shekel, a kind of poll-money, which amounted in the whole to 100 talents, and 1775 shekels over, Exo 38:25, Exo 38:26. Of this they made the sockets into which the boards of the tabernacle were let, and on which they rested; so that they were as the foundation of the tabernacle, Exo 38:27. The silver amounted to about 34,000l. of our money. The raising of the gold by voluntary contribution, and of the silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done with partiality. 3. The brass, though less valuable, was of use not only for the brazen altar, but for the sockets of the court, which probably in other tents were of wood: but it is promised (Isa 60:17), For wood I will bring brass. See how liberal the people were and how faithful the workmen were, in both which respects their good example ought to be followed.

38:21-29 The immense amount of metal reported in this inventory of materials (more than a ton of gold, almost four tons of silver, and two and a half tons of bronze) reflects the Egyptians’ eagerness to get the Israelites out of Egypt, giving the Israelites anything they asked for in order to hurry them on their way (see 12:35-36). 38:21 Since the Tabernacle contained the Ark of the Covenant, it is called the Tabernacle of the Covenant.