By Rabbi David Markel Hall
Exodus 38:21 - 40:38

“These are the reckonings of the Tabernacle, the Tabernacle of Testimony…” The Torah gives a detailed accounting of what went into its making and a judgment of the final outcome. The Tabernacle is mentioned twice. There are two lines of thought as to why this was done. 1. There were two tabernacles; a physical one and its counterpart in Heaven. 2. There were two temples built the first by Solomon and the second through the benevolence of King Cyrus. (Sforno) A third would be that there was the temple of the former (incomplete) covenant and the temple of the new (completed) covenant (Don’t you know that you yourselves are G-d’s temple and that G-d’s Spirit lives in you? 1Cor. 3:16)
“These are…” This verse homiletically suggests that the only meaningful reckoning is the account one makes of resources that are devoted to building G-d’s sanctuaries and otherwise used for the sake of Heaven (Stone Edition Chumash). The Sages remark (Bemidbar Rabbah 22:8) that the word ?????? mamon (money), is a contraction of, “????????????????, “Ma atah moneh?”  “What are you counting?” ????????????”Ayno k’lum.” It is worthless!” (Or HaChaim)
The accounting of all that went into the making of Mishkan (the Tabernacle) is incredible, but nothing compared to what went into Solomon’s temple. Then, at the time of the second temple, which also was great but not to be compared to Shlomo’s temple, we are told that the k’vod, “glory of HaShem”, was not in the second temple even though much expense was invested in its construction. We can conclude that, while expensive furnishings are important in HaShem’s temple, they do not guarantee that His glory will dwell there. His glory was certainly on the tabernacle in the wilderness though not as much wealth went into its construction. So what makes the difference?

Following the pattern given by HaShem and having the people fully participate in the work is the most significant part of temple construction.

42) Like everything HaShem had commanded Moshe so did the children of Israel perform all the labor. 43) Moshe saw the entire work and behold! -- They had done it just as HaShem had commanded so they had done! And Moshe blessed them. (Exodus 39:42,43)
The people even accomplished the things Moses was instructed but did not communicate to them. They heard by the Ruach HaShem (Holy Spirit) those things that were not communicated to them by Moshe.  The wording is very unique here. Throughout the rest of the book, the labors of the people are called ?????????m’lachah or work but here a different word is used, ?????????avodah or service, which is normally used to indicate the kind of “sacrifical service” done by the priesthood in the temple. When Moshe blessed them he said, “May the pleasantness of my Lord, our G-d, be upon us – our handiwork may He establish for us; our handiwork may He establish” (Ps 90:17) from the psalm composed by Moses (Rashi).

What made that tabernacle so acceptable to HaShem is the obedience of the people in being particular about finishing the work given them by HaShem. They did not perceive themselves as working for man but for G-d. We can conclude that when we put effort and investment into the temple that we are in partnership with and are diligent to complete His instructions, the glory of HaShem will inhabit our temple. Baruch HaShem!

The temple was set in place, on the first new moon (the first day) of the first month of the second year of the Exodus. Though … the work was finished in the month of Keslev, G-d wanted it to be erected on Rosh Chodesh Nissan (Tanchuma). To me this says that G-d’s timing must be followed precisely, for His purposes. These points to the time of the new covenant, because of its proximity to the start of the religious calendar, and it occurred in the second year. The fact that the work took time accomplish is prophetic revealing the time of the preparation of the New Covenant in which HaShem tabernacles in us.

You shall take the anointment oil and anoint the Tabernacle and everything that is in it, sanctify it and all its utensils, and it shall become holy. (Ex 40:9)
The word ????????? hamishchah anoint(ment) is from ??????? mashiach and is the root for messiah. In this verse we can see the application of Messiah to our lives to anoint us as His temple, dedicating us to His service and making us holy (separated) to Him.
You shall sanctify the altar and all its utensils; you shall sanctify the altar, and the altar shall become holy of holies. (v.10)
The altar is not in the holy of holies, therefore this term does not apply exclusively to the place in the inner sanctuary of the tabernacle. “Holy of holies” indicates that it is especially sacred and separated more than other things unto HaShem. On the altar the sacrifices are burnt before HaShem and represent the special place in the heavenly temple where Yeshua offered his blood.