Accounting of Materials

Exodus 38:21-31

Accounting of Materials

This is the sum of the things for the tabernacle, even the tabernacle of the testimony, as they were counted, according to the commandment of Moses, for the service of the Levites, by the hand of Ithamar, the son of Aaron the priest.

And Bezalel the son of Uri, the son of Hur, of the tribe of Judah, made all that Jehovah commanded Moses.

And with him was Oholiab, the son of Ahisamach, of the tribe of Dan, an engraver, and a skilful workman, and an embroiderer in blue, and in purple, and in scarlet, and in fine linen.

All the gold that was used for the work in all the work of the sanctuary, even the gold of the offering, was twenty and nine talents, and seven hundred and thirty shekels, after the shekel of the sanctuary.

And the silver of them that were numbered of the congregation was a hundred talents, and a thousand seven hundred and threescore and fifteen shekels, after the shekel of the sanctuary:

a beka a head, that is, half a shekel, after the shekel of the sanctuary, for every one that passed over to them that were numbered, from twenty years old and upward, for six hundred thousand and three thousand and five hundred and fifty men.

And the hundred talents of silver were for casting the sockets of the sanctuary, and the sockets of the veil; a hundred sockets for the hundred talents, a talent for a socket.

And of the thousand seven hundred seventy and five shekels he made hooks for the pillars, and overlaid their capitals, and made fillets for them.

And the brass of the offering was seventy talents, and two thousand and four hundred shekels.

And therewith he made the sockets to the door of the tent of meeting, and the brazen altar, and the brazen grating for it, and all the vessels of the altar,

and the sockets of the court round about, and the sockets of the gate of the court, and all the pins of the tabernacle, and all the pins of the court round about.

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Commentary written on this passage, not on a single verse.

Where else Scripture says this.

Numbers 1:46
even all they that were numbered were six hundred thousand and three thousand and five hundred and fifty.
from verse 26
Acts 7:44
Our fathers had the tabernacle of the testimony in the wilderness, even as he appointed who spake unto Moses, that he should make it according to the figure that he had seen.
from verse 21
Exodus 35:34
And he hath put in his heart that he may teach, both he, and Oholiab, the son of Ahisamach, of the tribe of Dan.
from verse 23
Exodus 30:13
This they shall give, every one that passeth over unto them that are numbered, half a shekel after the shekel of the sanctuary; (the shekel is twenty gerahs), half a shekel for an offering to Jehovah.
from verse 24
Leviticus 27:25
And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
from verse 24
Numbers 3:47
thou shalt take five shekels apiece by the poll; after the shekel of the sanctuary shalt thou take them (the shekel is twenty gerahs):
from verse 24
Numbers 18:16
And those that are to be redeemed of them from a month old shalt thou redeem, according to thine estimation, for the money of five shekels, after the shekel of the sanctuary (the same is twenty gerahs).
from verse 24
2 Chronicles 24:6
And the king called for Jehoiada the chief, and said unto him, Why hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the tax of Moses the servant of Jehovah, and of the assembly of Israel, for the tent of the testimony?
from verse 21
Numbers 1:50
but appoint thou the Levites over the tabernacle of the testimony, and over all the furniture thereof, and over all that belongeth to it: they shall bear the tabernacle, and all the furniture thereof; and they shall minister unto it, and shall encamp round about the tabernacle.
from verse 21
Numbers 1:53
But the Levites shall encamp round about the tabernacle of the testimony, that there be no wrath upon the congregation of the children of Israel: and the Levites shall keep the charge of the tabernacle of the testimony.
from verse 21
Numbers 9:15
And on the day that the tabernacle was reared up the cloud covered the tabernacle, even the tent of the testimony: and at even it was upon the tabernacle as it were the appearance of fire, until morning.
from verse 21
Numbers 10:11
And it came to pass in the second year, in the second month, on the twentieth day of the month, that the cloud was taken up from over the tabernacle of the testimony.
from verse 21

Public-domain commentary

Matthew Henry

From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Exodus 38:21–31.

1662–1714

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.

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Accounting of Materials