Commentaire sur L’Exode 38:21

אלה פקודי THESE ARE THE SUMS [OF THE TABERNCLE] — In this section are enumerated all the weights of the metals given as a contribution for the Tabernacle, of silver, gold and copper, and also there are enumerated the vessels used for every kind of service in it.

THESE ARE THE ACCOUNTS OF THE TABERNACLE, THE TABERNACLE OF THE TESTIMONY. Scripture uses this expression because the term “Tabernacle” means the curtains of fine-twined linen, which are so called both when the command was given¹And thou shalt make the Tabernacle of ten curtains (above, 26:1). and at the construction of the Tabernacle,²And every wise-hearted man… made the Tabernacle of ten curtains (ibid., 36:8). See also Ramban further on, 39:33. while “the Tabernacle of the Testimony” includes the entire building, which is the Tabernacle made to house the Tablets of the Testimony.
In the opinion of many scholars³Rashi and Ibn Ezra. the phrase these are the accounts of the Tabernacle refers back to all the things mentioned above, the verse stating that the Tabernacle and its vessels, namely, the house and the court and all that was made for them, constituted the service entrusted to the Levites at the command of Moses by the hand of Ithamar [whose duty it was to hand over to each family the service that devolved upon it]. But the holy vessels — the ark, the table, the candelabrum, and the altars — are not included in the term “Tabernacle,” for they were in the hands of Eleazar.⁴Numbers 3:32. The verse refers to the time of the journeying through the wilderness. But this is not my opinion, for why should Scripture mention the entrusting of those things given to Ithamar, and not mention that of Eleazar, which was the more honored one? Rather, these are the accounts of hints at those things that Scripture mentions in the section further on, thus stating that the silver of them that were numbered of the congregation was a hundred talents etc.,⁵Further, Verse 25. — from which were made the sockets, the hooks for the pillars, the overlaying of their capitals and their fillets.⁶Ibid., Verses 27-28. And the brass of the wave-offering, which was seventy talents, from which were made the brazen altar and its grating and all its vessels, and the sockets of the court and the pins⁷Ibid., Verses 29-31. — all these Moses gave over by number and weight through the hand of Ithamar. Now the section does not say what was done with the gold, for that was partly in the charge of Ithamar, namely, that used for covering the boards and the bars, and part of it was in the charge of Eleazar — the ark and the cover, the candelabrum, the table, and the golden altar. Now since one cannot know exactly how much gold went into the covering of each of these vessels, Scripture did not say that Moses gave it over to them by number and weight. It is for this reason that Scripture did not mention here the entrusting of the things given to Eleazar, for its intention here is only to speak of the work of the Tabernacle, not of that involved in the journeyings. Do not object [to this explanation] because Scripture mentions here the brazen altar,⁸Ibid., Verse 30. which was in the charge of Eleazar,⁹Numbers 3:31-32. for Scripture had to state that they made it out of the brass of the wave-offering, therefore it was not particular to exclude this one item from the general list of objects of which it said that they were by the hand of Ithamar, this being the way of Scripture in many places.
Scripture does not mention in this section the laver and its base [which were also made of brass, and were under the charge of Ithamar], because it was not made according to a specified weight; instead, he put into it all the mirrors that the women brought together¹⁰see Ramban above, 38:8, towards the end. and thus Moses did not know its weight. It is possible that these were not under the charge of Ithamar [and therefore they are not mentioned], but they come into the category of that which Scripture says [of the children of Kohath, whose work was under the charge of Eleazar], and their charge was the ark, and the table, and the candelabrum, and the altars, and the vessels of the Sanctuary wherewith the priests minister,¹¹Numbers 3:31. for through the laver and its base the priests were enabled to minister at the altar. Thus they do not come into the listing given in this section.

The commentators argued about whether "these" [are the records] applies to the making of the Mishkan mentioned in parshat Vayakhel, or if it applies to what will be mentioned in this parsha. They also wondered why Moshe made an accounting of what he'd done with the silver and copper but not an accounting of what he'd done with the gold?! Therefore "I shall hazard a guess" (lit. "my heart shall imagine") to say: that "these are the records" applies to the making of the Mishkan mentioned before, since they had already completed the labors of the Mishkan in general and specific, and all that they had to do with the silver and copper had already been completely completed, and therefore Moshe was happy that they'd completed the work with silver and copper and was excited to give an accounting to remove himself from any suspicion. And he didn't want to delay until they'd also finished the priestly garments which are mentioned in this parsha to give an accounting of the silver and gold and copper all at once since of all the things mentioned in this parsha, none have any silver or copper. Since the labor with silver and copper was done, he saw fit to give an accounting immediately. But regarding the gold there was no need to yet give an accounting since they had not yet made the priestly garments discussed in this parsha, and those [garments] had gold, and they still needed more gold and there was no way to yet give an accounting of the gold.