Essay zu Schemot 35:1

Bracketing the Calf Narrative, we return to the regulations concerning the Sabbath, which receive here a different explanation from what was given in 31:12–17. There the stress was on the symbolic nature of the Sabbath day, but in the present context no reason for observance is given. Cassuto understands this as a clarification of the rules of “making” as the Dwelling is about to be constructed.