Why [is the word] Tabernacle [mishkan] stated twice? Rabbi Shmuel bar Marta said: It was twice taken as collateral [nitmashken] on their account.7The reference here is to the two Temples in Jerusalem, and the derivation from the Tabernacle is because the Tabernacle was a precursor to the Temple. Both Temples were destroyed due to the sins of the people, instead of the people themselves being destroyed.
In that sense, it is comparable to one who collects a debt from the collateral given by the borrower rather than from the borrower himself. That is what the members of the Great Assembly say: “We have done injury to You, and have not observed the commandments, the statutes, and the ordinances” (Nehemiah 1:7). What is “we have done injury [ḥavol ḥavalnu] to You”? That is that it was twice taken as collateral. Ḥavol is nothing other than collateral, as it is stated: “One shall not take as collateral [lo yaḥavol] the lower millstone or the upper millstone” (Deuteronomy 24:6).
That is why, in the verse “these are the reckonings of the Tabernacle, the Tabernacle of the Testimony,” it is written twice.