מדרש אויף שמות 25:24

It is written: And they shall make an ark of acacia-wood (Exod. 25:10). R. Simeon the son of Yohai said: There are three crowns, the crown of Torah, of priesthood, and of kingship. How do we know about the crown of Torah? It is written concerning the ark: And thou shalt overlay it with pure gold (ibid., v. 11); we know about the crown of priesthood because it is written concerning the altar: A crown of gold (Exod. 37:26); and we know about the crown of kingship from the fact that it is written concerning the table: And made thereto a crown of gold (ibid., v. 11). Why is the word (in the preceding verse) written as zar (“stranger”) but read as zer (“crown”)? To teach us that if a man is worthy, it is his crown of gold, but if he is unworthy, he is to be considered a stranger among you.

Another matter, “they shall craft an Ark of acacia wood.” What is written above? “They shall take Me a gift” (Exodus 25:2). Immediately, “they shall craft an Ark of acacia wood.” Just as the Torah preceded everything, so too, in the crafting of the Tabernacle, the Ark preceded all the vessels. Just as light preceded all the acts of Creation, as it is written: “God said: Let there be light” (Genesis 1:3), in the Tabernacle as well, the crafting [needed to house the] Torah, which is called light, as it is written: “For the commandment is a lamp, the Torah is light” (Proverbs 6:23), preceded [the crafting of] all [other] vessels.
Another matter, “they shall craft an Ark.” Why is it that regarding all [other] vessels, “you shall craft” is written, and regarding the Ark, “they shall craft” is written? Rabbi Yehuda ben Rabbi Shalom said: The Holy One blessed be He said to [Moses]: ‘Let everyone come and be involved in the Ark so that all of them will acquire the Torah.’ Rabbi Shimon ben Yoḥai said: There are three crowns: The crown of kingship, the crown of priesthood, and the crown of Torah.⁸Mishna, Avot 4:13. The crown of kingship, this is the table [for the showbread], in whose regard it is written: “A golden crown [zer] all around” (Exodus 25:24). The crown of priesthood, this is the altar, in whose regard it is written: “A golden crown [zer] all around” (Exodus 30:3). The crown of Torah, this is the Ark, in whose regard it is written: “A golden crown [zer]” (Exodus 25:11). Why is it written zar and pronounced zer?⁹The word zer could have been written zayin-yud-reish, but it is written without the yud, so that it can also be vocalized zar. It is to say to you that if a person merits, they become a crown [zer] for him, but if not, they become estranged [zar]. Why is it written regarding all of them, “you shall craft for it” (Exodus 25:24; 30:3), and regarding the Ark, it is written: “you shall craft upon it”? It is to teach you that the crown of Torah is superior to all of them. If a person acquires Torah, it is as though he acquired all of them.