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“These are the records of the Tabernacle, the Tabernacle of the Pact, which were drawn up at Moses’ bidding—the work of the Levites under the direction of Ithamar son of Aaron the priest.” (Exodus 38:21)

אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן מִשְׁכַּן הָעֵדֻת אֲשֶׁר פֻּקַּד עַל־פִּי מֹשֶׁה עֲבֹדַת הַלְוִיִּם בְּיַד אִיתָמָר בֶּן־אַהֲרֹן הַכֹּהֵן׃

What are these “records”? According to Rashi, the “records” are a listing of the weights and amounts of the materials used in the Mishkan—a kind of public accounting to show transparency and integrity. Ibn Ezra explains that this verse is really the concluding verse of the previous portion listing all the vessels in the Mishkan. Ramban disagrees, noting that the last section of the verse mentions Ithamar’s oversight, while Elazar was the Kohen in charge of the vessels, suggesting this is not merely a continuation but a new section.

Sforno shifts the focus: “records of the Tabernacle” means that each individual vessel and utensil in the Mishkan had a special name and unique function, not just generic labels. Rabbeinu Bachya offers a mystical interpretation, focusing on the double use of the word “Mishkan” (מִשְׁכַּן מִשְׁכַּן). He explains that this duplication hints at a heavenly Mishkan that corresponds to the earthly one—a spiritual blueprint reflected in physical form.

Earlier, in chapter 35, Moshe called for donations and provided a general list of what was given. Chapters 36–37 describe the construction. Now the Torah returns to the donations to list the actual records of amounts and materials, emphasizing accountability and communal trust. This section highlights both the individuals—Moshe, Bezalel, and Oholiav—and the collective effort of the nation, showing that holiness is built through partnership.