Kommentar zu Schemot 31:18

ויתן אל משה וגו׳ AND HE GAVE UNTO MOSES etc. — There is no “earlier” or “later” (no chronological order) in the events related in the Torah: in fact the incident of the golden calf (related in ch. 31) happened a considerable time before the command regarding the work of the Tabernacle was given (ch. 25 and the following chapters). For on the seventeenth of Tammuz were the Tablets broken (when the people were worshipping the calf) and on the Day of Atonement God became reconciled with Israel (after Moses had prayed 80 days for forgivenness; so that it is very unlikely that the command for the building of the Tabernacle should have been given before that day) and on the next day, the eleventh of Tishri (cf. Rashi on Exodus 33:11, at end of comment on ושב אל המחנה), they began to bring their contributions for the Tabernacle which was set up on the first of Nisan. (From the seventeenth of Tammuz until the eleventh of Tishri are almost three months — ימים רבים) (Midrash Tanchuma, Ki Tisa 31).

AND HE GAVE UNTO MOSES. This is connected with the end-part of the verse, where the word “G-d” is mentioned, thus meaning: “and G-d gave unto Moses.” Just as Scripture mentioned concerning G-d’s communicating with Moses, And G-d spoke all these words,²⁵⁴Above, 20:1. and with reference to the work of the Tablets of Law and the writing thereon it says, And the Tablets were the work of G-d, and the writing was the writing of G-d,²⁵⁵Further, 32:16. so also it says concerning the giving, and G-d gave to Moses.

ויתן אל משה ככלותו, after the Torah described all the spiritual accomplishments which should have resulted from the many days Moses had spent on the mountain with G’d, the Torah now has to explain why all these spiritual accomplishments G’d had envisaged did not in fact materialise so that it became necessary to build a Tabernacle, etc., in order to achieve these spiritual accomplishments via a different route. The Torah explains that the cause of this detour in the spiritual ascent of the people was the abuse they had made of the freedom of choice. They, who had been about to receive the set of Tablets made and written by G’d Himself at the end of Moses’ stay on Mount Sinai for forty days, who were all to personify the ideal of being priests, and a holy nation, rebelled, corrupted themselves, as testified in Exodus 33,6 when they divested themselves of the signs of the covenant G’d had made with them, removing the garments emblazoned with the blood of that covenant.