Rabbi Yehuda in the name of Rabbi Shimon ben Pazi began: “Hear, my son, and take my sayings” (Proverbs 4:10) – I [God] have commanded you many acts of taking in order to accord you merit. I said to you: “They shall take to you a completely red cow” (Numbers 19:2). Was it, perhaps, for My benefit? No, it was for your benefit, to purify you, as it is written: “The pure person shall sprinkle upon the impure person” (Numbers 19:19).
I said to you: “They shall take Me a gift [veyikḥu li teruma]” (Exodus 25:2), so that I will dwell in your midst. “They shall make Me a sanctuary” (Exodus 25:8) – as it were, the Holy One blessed be He said: Take Me and I will reside in your midst. It does not say: They shall take a gift [veyikḥu teruma], but rather, “they shall take Me [veyikḥu li].” It is I that you are taking.
I said to you: “They shall take to you pure olive oil” (Leviticus 24:2) – do I require your light? But is it not written: “The light rests with Him” (Daniel 2:22)? It is, rather, in order to accord you merit and to atone for your souls, which are likened to a lamp, as it is stated: “The spirit of man is the lamp of the Lord; He searches all the chambers of the belly” (Proverbs 20:27). Now that I have said to you: “You shall take for you on the first day,” it is in order to accord you merit so I will cause rain to fall for you. Therefore, Moses exhorts Israel and says to them: “You shall take for you on the first day.”