"This is the inventory of the tabernacle, the tabernacle of the Testimony, which was counted according to the commandment of Moses" (Ex. 38:21a).
Here we have an accounting which, by Moses’ appointment, the Levites took and kept of the materials brought in for the tabernacle’s use. It is also a record of how these materials—gold, silver, and bronze—were used in the construction of the tabernacle. Ithamar, the son of Aaron, was appointed to draw up this account.
All the gold served as a freewill offering; every man brought as he could and would, and it amounted to 29 talents. A talent was approximately 75 pounds, and so there were 2,193 pounds of gold, 7,544 of silver, and 5,310 of bronze. With these were made all the furniture and vessels that would remain in the tabernacle.
The silver was levied by way of tax, and every man over the age of twenty was assessed half a shekel, bringing the total to a little more than 300 thousand shekels for the construction of the sockets into which the boards of the tabernacle were put. Thus, they served as the foundation for the tabernacle (v. 27).
The raising of the gold by voluntary contribution, and of the silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done with partiality or abuse. The bronze, though less valuable, was of use not only for the brazen altar, but for the sockets of the court, which were probably made of wood in other tents.
All of these numbers, all of the precious metals that were used to construct the tabernacle of God, show us how generous the people were, and how they should be emulated both in the church and in the community. The people did not give simply what they were required to give—the silver tax. They gave contributions above and beyond what was required of them, and so by their example we are taught to be generous. But public officials are also taught a lesson here—both for the church and the state. No partiality was shown on the levying of the tax—every man in the nation gave half a shekel, whether poor or rich. Any needs that exceeded this amount were made up through voluntary contributions. Those who could give more contributed generously. They weren’t forced to give more simply because they were rich, but the excess of their giving was left to their consciences and to the willingness of their spirits.
Not knowing what God requires of believers in their giving can lead to trouble. How would you characterize your giving to your church? Make an accounting of how much you give each month in proportion to your income. Should you give more, or even less? Do not give out of guilt, but in an informed, self-sacrificing fashion.
