“That Moses concluded” – that is what is written: “For there is a man whose toil [is in wisdom, in knowledge, and in skill, but he will leave his portion to a man who did not toil in it]” (Ecclesiastes 2:21). “For there is a man whose toil is in wisdom, in knowledge, and in skill” – this is Betzalel, who crafted the Tabernacle with wisdom and knowledge, as it is written: “I have filled him with a divine spirit, with wisdom, with understanding [and with knowledge]…” (Exodus 31:3). “But he will leave his portion to a man who did not toil in it” – this is Moses, who did not toil in the Tabernacle, but it is called by his name. That is what is written: “That Moses concluded.” The same is true of Solomon and David.
Tabernacle — Betzalel in the Days of Moses
Bamidbar Rabbah 12:10