Midras Pengkhotbah 2:21: Pesikta Rabbati, Bamidbar Rabbah, Midrash Tanchuma & Bereshit Rabbah

… it is written there “Behold the heaven and the heaven of heavens cannot contain You…” (Melachim I 8:27) and here it is written “…the glory of the Lord filled the Tabernacle.” (Shemot 40:35) R’ Yehoshua of Sachnin said in the name of R’ Levi ‘to what is this likened? To an open cave at the edge of the sea. When the sea storms the cave is filled, but the sea is not reduced. So too, even though it is written that ‘the glory of the Lord filled the Tabernacle’ the upper and lower worlds did not lose anything of the brilliance of the glory of the Holy One, just as it is written “Do I not fill the heavens and the earth? says the Lord.” (Yirmiyahu 23:24) Therefore it is written here ‘And it was’. Just as the Divine Presence was here below at the beginning of the creation of the world but withdrew to above, now it returned to be below as it had been “And it was that on the day that Moses finished…” (Bamidbar 7:1) ... [Another explanation. “And it was that on the day that Moses finished erecting the Mishkan…” (Numbers 7:1)] R’ Simon said: at the time when the Holy One told Israel to erect the Tabernacle, He hinted that when the Tabernacle below is erected, the Tabernacle above is erected, as it says “And it was that on the day that Moses finished…” (ibid.) It does not say ‘erecting the Tabernacle’ but rather ‘erecting this (et) the Tabernacle.’ This refers to the Tabernacle above. The Holy One said: in this world, when the Tabernacle was erected, I commanded Aharon and his sons that they bless you. In the time to come I, in my glory, will bless you. So it is written “May the Lord bless you from Zion, He Who made heaven and earth.” (Psalms 134:3)

“That Moses concluded” – that is what is written: “For there is a man whose toil [is in wisdom, in knowledge, and in skill, but he will leave his portion to a man who did not toil in it]” (Ecclesiastes 2:21). “For there is a man whose toil is in wisdom, in knowledge, and in skill” – this is Betzalel, who crafted the Tabernacle with wisdom and knowledge, as it is written: “I have filled him with a divine spirit, with wisdom, with understanding [and with knowledge]…” (Exodus 31:3). “But he will leave his portion to a man who did not toil in it” – this is Moses, who did not toil in the Tabernacle, but it is called by his name. That is what is written: “That Moses concluded.” The same is true of Solomon and David.

"And it was on the day that Moses had finished" (Numbers 7:1). This is [the meaning of] that which was stated by the verse (Ecclesiastes 2:21), "there is a person whose fortune was made with wisdom and knowledge" - this is Betsalel, about whom it is written (Exodus 31:3). "And I will fill him with wisdom, understanding and knowledge." "And he must hand it on to be the portion of somebody who did not toil for it" - this is Moshe, who did not toil for it and it is [nonetheless] called by his name, "And it was on the day that Moses had finished." It is not written, "And it was on the day that Betsalel had finished," here, but rather, "And it was on the day that Moses had finished." [Hence,] "and he must hand it on to be the portion of somebody who did not toil for it."