“The Tabernacle of the Testimony, as they were reckoned at the directive of Moses” – everything that they were doing, they were doing at the directive of Moses, as it is stated: “As they were reckoned at the directive of Moses.” And everything that Moses would do, he would do by means of others,11He would do it together with others and not by himself. as it is stated: “The service of the Levites was by means of Itamar, son of Aaron the priest.”
He did it only in this way: When the labor of the Sanctuary was completed, he said to them: ‘Come and I will make an accounting before you.’ Moses said to them: “These are the reckonings of the Tabernacle”; such and such was expended on the Tabernacle. While he was sitting and calculating, he forgot the one thousand seven hundred and seventy-five shekels from which he crafted the hooks for the pillars.
He began sitting and wondering. He said: Now Israel will find justification to say that Moses took them. What did [God] do? The Holy One blessed be He enlightened his eyes, and he saw that they were crafted into hooks for the pillars.
At that moment, all of Israel was satisfied regarding the labor of the Tabernacle. What caused this? It was that [Moses] sat and satisfied them.12Moses reviewed the expenditures undertaken in constructing the Tabernacle, and therefore the entire nation was satisfied with his honesty. That is, “these are the reckonings of the Tabernacle.”
Why did he make an accounting with them [if] the Holy One blessed be He trusted him, as it is stated: “Not so is My servant Moses; in My entire house he is trusted” (Numbers 12:7). Why did Moses say: ‘Come let us engage in the Tabernacle and calculate before you?’ It is because Moses heard the cynics of the generation speaking behind his back, as it is stated: “It would be when Moses entered the tent, the pillar of cloud would descend and would stand at the entrance to the tent, and He would speak with Moses” (Exodus 33:9); “and they would gaze after Moses” (Exodus 33:8).
What would they say? Rabbi Yoḥanan said: Happy is the one who bore this man. What does she see in him? That all his days, the Holy One blessed be He speaks with him; all his days he is faultless with the Holy One blessed be He.
That is, “they gazed after Moses.” Rabbi Ḥama said: They would say: Look at the nape of the son of Amram.13The cynics would claim that Moses’ nape was thick, indicating a life of wealth and indulgence. Another says to him: ‘The person who controlled the labor of the Tabernacle, would you not expect him to be wealthy?’ When Moses heard this, Moses said to them: ‘As you live, when the Tabernacle is completed, I will make an accounting for you.’ He said to them: ‘Come, let us make an accounting.’ That is, “these are the reckonings of the Tabernacle.”