In his regard it is stated: “They did not require a reckoning from the men [by whose hand] they gave the silver [to give to the workmen, as they acted with trustworthiness]” (II Kings 12:16).2This is describing the situation in the reign of Yoash, king of Judah, but the midrash applies it to Moses. “They did not require a reckoning” – this was in the generation of Yoash, when they would act with trustworthiness.
Our Rabbis taught: The one who would enter to collect from the chamber would not enter while wearing a cuffed garment or with a soft shoe, for if he would [do so and] become wealthy they might say he became rich from the collection of the chamber. As, a person must pass [the scrutiny] of people just as he must pass [the scrutiny] of the Omnipresent, as it is stated: “And you shall be vindicated before the Lord and before Israel” (Numbers 32:22).3Mishna Shekalim 3:2.
Yet Moses was the executor of the labor of the Tabernacle by himself. It is because when the Holy One blessed be He said to Moses to craft the Tabernacle, immediately, “Every man [whose heart inspired him] came…[and brought the gift of the Lord for the labor of the Tent of Meeting]” (Exodus 35:21). In how many days did they bring all the gifts? Rabbi Yoḥanan said: They brought it in two mornings,4This is based on the double usage of the Hebrew term for morning in Exodus 36:3. and there was a surplus, as it is stated: “The labor was sufficient…[and beyond]” (Exodus 36:7).5Because the funds were raised so quickly, Moses did not have time to appoint additional executors (Etz Yosef).
Alternatively, although Moses was the sole executor his behavior was beyond suspicion, as he announced that people should stop bringing gifts because there was already enough material (Exodus 36:6), and yet he still made a reckoning of what had been done with the materials together with others, as the midrash understands based on Exodus 38:21 (Maharzu). Moses came to Betzalel and saw that he had a surplus [of materials] from the Tabernacle.
He said before the Holy One blessed be He: ‘Master of the universe, we performed the labor of the Tabernacle and have a surplus. What shall we do with the surplus?’ He said to him: ‘Go and craft with them a tabernacle for the Testimony.’6Construct a tent for the Ark, within the Tabernacle (Matnot Kehuna). Alternatively, construct a tent similar to the Tabernacle outside the camp, to which people will go to study Torah (see Rabbi David Luria; Maharzu).
Moses went and he crafted it with [the surplus materials]. When he came to give a reckoning, he said to them: ‘Such and such was expended for the Tabernacle, and with the surplus I crafted a tabernacle for the Testimony.’ That is, “these are the reckonings of the Tabernacle, the Tabernacle of the Testimony.”