הַעִידֹתִי֩ בָכֶ֨ם הַיּ֜וֹם אֶת־הַשָּׁמַ֣יִם וְאֶת־הָאָ֗רֶץ כִּֽי־אָבֹ֣ד תֹּאבֵדוּן֮ מַהֵר֒ מֵעַ֣ל הָאָ֔רֶץ אֲשֶׁ֨ר אַתֶּ֜ם עֹבְרִ֧ים אֶת־הַיַּרְדֵּ֛ן שָׁ֖מָּה לְרִשְׁתָּ֑הּ לֹֽא־תַאֲרִיכֻ֤ן יָמִים֙ עָלֶ֔יהָ כִּ֥י הִשָּׁמֵ֖ד תִּשָּׁמֵדֽוּן׃
I call heaven and earth to witness against you this day, that ye shall soon utterly perish from off the land whereunto ye go over the Jordan to possess it; ye shall not prolong your days upon it, but shall utterly be destroyed.
Shenei Luchot HaBerit
Why was it important for the Tabernacle to be equal in significance to heaven and earth? Just as heaven and earth have been cited as witnesses against Israel when the latter did not observe Torah (Deut.30,19), so the Tabernacle acts as witness on behalf of Israel as per the first verse in Parshat Pekudey "These are the "pledges" of the Tabernacle, the Tabernacle of Testimony" (Exodus 38,21). This is the reason Psalms 26,8 speaks of "I love Your temple abode, the dwelling- place of Your glory."