Rabbi Shmuel bar Naḥman said in the name of Rabbi Natan: Eighteen commands are written in the portion of the Tabernacle,15The phrase “as the Lord commanded Moses” appears eighteen times in Exodus chapter 39. corresponding to the eighteen vertebrae in the spine. Corresponding to them, the Sages instituted the eighteen blessings in the Amida prayer, corresponding [also] to the eighteen mentions of God’s name in the recitation of Shema, and corresponding to the eighteen mentions of God’s name in: “Give to the Lord, sons of the mighty” (Psalms 29:1).
Rabbi Ḥiyya bar Abba said: Only from “With him was Oholiav son of Aḥisamakh, of the tribe of Dan” (Exodus 38:23) until the end of the book.16The eighteen mentions of God’s commands begin from Exodus 38:23. They do not include Exodus 38:22, which states: “Betzalel, son of Uri, son of Ḥur, of the tribe of Judah, made all that the Lord commanded Moses.” This is analogous to a king who entered a city and with him were commanders, governors, and generals, and the people did not know which was most beloved of them all.
The one to whom the king turns and speaks is the most beloved of them all. So too, “To Moses, He said: Ascend [to the Lord,] you and Aaron, Nadav and Avihu and seventy of the elders of Israel” (Exodus 24:1), but we do not know which of them was the most beloved of them all. It is, rather, the one whom the Holy One blessed be He calls and speaks with him. That is why it is stated: “He called to Moses.”
This is analogous to a king who enters a city. With whom does he speak first? Is it not with the overseer of the city’s food markets? Why?
Because he is occupied with the sustenance of the city. So too, Moses was occupied with the burdens of Israel. He said to them: ‘This animal you may eat, and that one you may not eat’: “This you shall eat from all that is in the water…” (Leviticus 11:9); “these you shall abominate from the birds” (Leviticus 11:13) – abominate these, do not abominate those; “this is impure to you” (Leviticus 11:29) – this is impure, that is not impure. That is why it is stated: “He called to Moses.”