Moses Keeps Clean Accounts and the Leftover Gifts Build the Tent of Testimony

Another interpretation. "A faithful man abounds with blessings" (Proverbs 28:20) refers to Moses, who became treasurer for himself. And even though he was treasurer for himself, he summoned others and reckoned the accounts through them, as it is said, "by the hand of Itamar" (Exodus 38:21). Our rabbis taught: one who entered to take up the chamber-funds did not enter wearing a folded cloak nor with sandal-straps nor with an amulet, so that if he became rich people would not say he grew rich from the chamber, for a person must be clear before others just as he is clear before Heaven, as it is said, "and you shall be clean before the LORD and before Israel" (Numbers 32:22). Rabbi Yochanan said: in two mornings they brought all that the Tabernacle required, and there was a surplus. Moses said before the Holy One, blessed be He, Master of the World, we have done all the works of the Tabernacle and we have a surplus; what shall we do with what is left? He said to him: Go and make of it a Tabernacle of testimony. He went and did so. When he came to give the reckoning he said to them, such and such was spent on the Tabernacle, and with the surplus I made the Tabernacle of Testimony, as it is said, "These are the accounts of the Tabernacle, the Tabernacle of the Testimony" (Exodus 38:21). Why is "Tabernacle" written twice? Rabbi Shimon said: twice it was taken as a pledge [mishkan from the same root as mashkon, pledge] on their account [destroyed twice, the two Temples]. Rabbi Yishmael said: this is a sign to all who come into the world that there is no forgiveness except for Israel alone, as it is said, "the Tabernacle of the Testimony" — it is testimony to all who come into the world that the Holy One, blessed be He, was reconciled to Israel. A parable: to what is the matter like? To a king who married a wife and loved her exceedingly. He grew angry with her and left her, and her neighbors would say to her, he will not return to you. After some days the king was reconciled to her and entered her palace and ate and drank, yet her neighbors did not believe that the king had been reconciled to her. But there was a scent of perfume upon her, and at once they knew the king had been reconciled to her. So the Holy One, blessed be He, loved Israel and brought them before Mount Sinai and gave them the Torah and called them kings. At the end of forty days they made the calf. At that hour the nations said, the Holy One, blessed be He, will never again be reconciled to them. When Moses arose and prayed for them, the Holy One, blessed be He, said to him, "I have forgiven according to your word" (Numbers 14:20). And not only that, but I will cause My Presence to dwell upon them and among them, and all will know that I have forgiven them, as it is said, "And let them make Me a sanctuary" (Exodus 25:8).