שְׁתֵּ֧י כְתֵפֹ֣ת חֹֽבְרֹ֗ת יִֽהְיֶה־לּ֛וֹ אֶל־שְׁנֵ֥י קְצוֹתָ֖יו וְחֻבָּֽר׃
그것에 견대 둘을 달아 그 두 끝을 연하게 하고
Kli Yakar
And these are the garments that they shall make: a breastplate and an ephod. Here the breastplate is mentioned before the ephod, but later when listing them in detail, the ephod is mentioned first, and afterward and you shall make a breastplate. Similarly, at the time of construction in Parshat Pekudei, the ephod is also mentioned before the breastplate. Additionally, there is another difficulty: in all other instances it says and you shall make, but here it says and they shall make the ephod. I am surprised that all the commentators who questioned why it says and they shall make an ark regarding the Ark, here no one says a word. According to what will be explained soon regarding the purpose of the ephod, which came as atonement for idolatry, specifically for the [golden] calf that they made, which caused the breaking of the tablets that Moses carried on his shoulders — therefore the ephod was placed on his [the High Priest’s] two shoulders, and it is written two shoulder pieces shall be joined to it, corresponding to the two tablets which had five commandments opposite five. Therefore, it appropriately says and they shall make in the plural form, for the same reason that it says and they shall make regarding the Ark.