"These are the accounts of the Tabernacle" (Exodus 38:21). Everything that Moses did, he did through others, as it is said, "the service of the Levites by the hand of Itamar" (Exodus 38:21). He did not make the reckoning until the work of the Tabernacle was finished. He said to them: Come and I will make a reckoning before you. All Israel entered. While he sat and reckoned, he forgot one thousand seven hundred and seventy-five shekels that he had made into hooks for the pillars. He began to sit and wonder, saying: Now Israel will find grounds to say that Moses took it. The Holy One, blessed be He, opened his eyes and he saw them made into hooks for the pillars. He said to them: "And of the thousand seven hundred and seventy-five he made hooks for the pillars" (Exodus 38:28). At that hour Israel was appeased concerning the work of the Tabernacle, as it is said, "These are the accounts of the Tabernacle." And why did he make a reckoning with them, seeing that the Holy One, blessed be He, trusted him, as it is said, "Not so My servant Moses" (Numbers 12:7)? Rather, because Moses heard Israel speaking about him, as it is said, "And it would be, when Moses went out to the tent" (Exodus 33:8). And what were they saying? Rabbi Yitzchak said: they spoke in praise. Happy is she who bore this one; all his days the Holy One, blessed be He, speaks with him; all his days he is wholly devoted to the Holy One, blessed be He. "And they looked after Moses" (Exodus 33:8). Rabbi Chama said: they spoke in disparagement. Look at his neck, look at his thighs, look at his legs; he eats from what belongs to the Jews, he drinks from what belongs to the Jews, and all that he has is from the Jews. And his fellow would answer him: Empty one, a man who controlled the work of the Tabernacle, do you not want him to be rich? When Moses heard this he said to them: By your lives, when the Tabernacle is finished I will give you a reckoning, as it is said, "These are the accounts of the Tabernacle." What is "the Testimony"? This is the Torah, in which they labored. The Holy One, blessed be He, said to them: By the merit of the Torah and by the merit of the sacrifices I save you from Gehinnom. And so the Holy One, blessed be He, showed to Abraham at the covenant between the pieces, as it is said, "On that day the LORD made a covenant with Abram, saying" (Genesis 15:18).
Moses Gives a Public Reckoning and Heaven Recovers the Lost Silver
Yalkut Shimoni on Torah 415:1
אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן. כָּל מַה שֶּׁהָיָה מֹשֶׁה עוֹשֶׂה הָיָה עוֹשֶׂה עַל יְדֵי אֲחֵרִים, שֶׁנֶּאֱמַר עֲבֹדַת הַלְוִיִּם בְּיַד אִיתָמָר, לֹא עָשָׂה אֶלָּא מִשֶּׁנִּגְמְרָה מְלֶאכֶת הַמִּשְׁכָּן. אָמַר לָהֶם, בּוֹאוּ וְאֶעֱשֶׂה לִפְנֵיכֶם חֶשְׁבּוֹן. נִכְנְסוּ כָּל יִשְׂרָאֵל, עַד שֶׁהוּא יוֹשֵׁב וּמְחַשֵּׁב שָׁכַח אֶלֶף וּשְׁבַע מֵאוֹת וַחֲמִשָּׁה וְשִׁבְעִים שֶׁקֶל שֶׁעָשָׂה וָוִים לָעַמּוּדִים. הִתְחִיל יוֹשֵׁב וְתָמֵהַּ, אָמַר, עַכְשָׁיו יִשְׂרָאֵל מוֹצְאִים יְדֵיהֶם לוֹמַר נְטָלוֹ מֹשֶׁה. הֵאִיר הַקָּדוֹשׁ בָּרוּךְ הוּא עֵינָיו וְרָאָה אוֹתָם עֲשׂוּיִן וָוִים לָעַמּוּדִים. אָמַר לָהֶם וְאֶת הָאֶלֶף וּשְׁבַע הַמֵּאוֹת וְגוֹ'. בְּאוֹתָהּ שָׁעָה נִתְפַּיְּסוּ יִשְׂרָאֵל עַל מְלֶאכֶת הַמִּשְׁכָּן, שֶׁנֶּאֱמַר אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן. וְלָמָּה עָשָׂה עִמָּהֶם חֶשְׁבּוֹן, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מַאֲמִינוֹ שֶׁנֶּאֱמַר (במדבר יב, ז) "לֹא כֵן עַבְדִּי מֹשֶׁה" וְגוֹ', אֶלָּא שֶׁשָּׁמַע מֹשֶׁה יִשְׂרָאֵל מְדַבְּרִים אַחֲרָיו שֶׁנֶּאֱמַר (שמות לג, ט) "וְהָיָה כְּבֹא מֹשֶׁה הָאֹהֱלָה", וּמֶה הָיוּ אוֹמְרִים, רַבִּי יִצְחָק אוֹמֵר, לְשֶׁבַח הָיוּ אוֹמְרִים, אַשְׁרֵי יוֹלַדְתּוֹ שֶׁל זֶה, כָּל יָמָיו הַקָּדוֹשׁ בָּרוּךְ הוּא מְדַבֵּר עִמּוֹ, כָּל יָמָיו הוּא מֻשְׁלָם לְהַקָּדוֹשׁ בָּרוּךְ הוּא, (שם, ח) "וְהִבִּיטוּ אַחֲרֵי מֹשֶׁה", רַבִּי חָמָא אָמַר, לִגְנַאי הָיוּ אוֹמְרִים, רְאֵה צַוָּארוֹ, רְאֵה שׁוֹקָיו, רְאֵה כְּרָעָיו, אוֹכֵל מִשֶּׁל יְהוּדִים, שׁוֹתֶה מִשֶּׁל יְהוּדִים, וְכָל מַה שֶּׁיֵּשׁ לוֹ מִשֶּׁל יְהוּדִים, וַחֲבֵרוֹ מֵשִׁיבוֹ, רֵיקָה, אָדָם שֶׁשָּׁלַט עַל מְלֶאכֶת הַמִּשְׁכָּן אֵין אַתָּה מְבַקֵּשׁ שֶׁיְּהֵא עָשִׁיר, כֵּיוָן שֶׁשָּׁמַע מֹשֶׁה כָּךְ אָמַר לָהֶם, חַיֵּיכֶם, מִשֶׁהַמִשְׁכַּן נִגְמָר אֲנִי נוֹתֵן לָכֶם חֶשְׁבּוֹן, שֶׁנֶּאֱמַר אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן. מַהוּ הָעֵדֻת. זוֹ הַתּוֹרָה, שֶׁהָיוּ יְגֵעִים בָּהּ. אָמַר לָהֶם הַקָּדוֹשׁ בָּרוּךְ הוּא. בִּזְכוּת הַתּוֹרָה וּבִזְכוּת הַקָּרְבָּנוֹת אֲנִי מַצִּיל אֶתְכֶם מִגֵּיהִנֹּם. וְכֵן הֶרְאָה הַקָּדוֹשׁ בָּרוּךְ הוּא לְאַבְרָהָם בִּבְרִית בֵּין הַבְּתָרִים, שֶׁנֶּאֱמַר "בַּיּוֹם הַהוּא כָּרַת ה' אֶת אַבְרָם בְּרִית לֵאמֹר" וְגוֹ'.