<b>These are the accounts of the Tabernacle (Exod. 38:21).</b> Scripture states elsewhere: <i>A faithful man shall abound with blessings; but he that maketh haste to be rich shall not be unpunished</i> (Prov. 28:20). <i>A faithful man shall abound with blessings</i> refers to Moses, who was appointed treasurer of the Tabernacle, and all things were blessed because of his faithfulness. While <i>He that maketh haste to be rich shall not be unpunished</i> alludes to Korah the Levite, who desired priesthood though, as a Levite, he was not eligible for priesthood.
Another explanation of <i>A faithful man shall abound with blessings</i>. This refers to Moses, who was appointed sole custodian over the affairs of the Tabernacle. Our sages inform us that no less than two men should be appointed to control the affairs of a community, yet Moses was appointed as the sole custodian because he was extremely trustworthy, as is written: <i>He is trusted in all My house</i> (Num. 12:7). Nevertheless he summoned others to audit the accounts with him, as is said: <i>By the hand of Ithamar the son of Aaron the priest</i> (Exod. 38:21).
Scripture states elsewhere: <i>Moreover, they reckoned not with the men, into whose hand they delivered the money to give to them that did the work; for they dealt faithfully</i> (II Kings 12:16). This verse refers to the generation of Joash. Our sages teach us: One should not enter the Sanctuary with an offering while wearing a bordered cloak, a money belt, or felt shoes, for the people may say of him: “If he becomes wealthy, he acquired his wealth from the Temple treasury.” Just as a man must be morally pure in the sight of heaven, so must he be above suspicion among his fellowmen, as it is said: <i>Then ye shall be clean before the Lord, and before Israel</i> (Num. 3:22). Yet Moses alone was in charge of the Tabernacle treasury. At the time that the Holy One, blessed be He, told Moses: <i>Let them make Me a Sanctuary, that I may dwell among them</i> (Exod. 25:8), it is written: <i>And Moses assembled all the congregation and said: “Take ye from among you an offering unto the Lord”</i> (Exod. 35:1, 5).
R. Johanan stated: On two mornings they brought everything required, as it is written: <i>And they brought unto him free-will offerings every morning</i> (Exod. 36:3),<sup class="footnote-marker">11</sup><i class="footnote">The word <i>boker</i> (“morning”) is repeated in the text, indicating that it took two mornings.</i> and they were sufficient. Thereupon Moses issued the order that was announced through the camp, that said: <i>For the stuff they had was sufficient</i> (ibid., vv. 6–7).
Moses said: Master of the Universe, we have completed the work, what shall we do with the balance of the offering? He replied: Build a Tabernacle for the testimony with it. He went and did so. When he came to give the accounting, he told them: Such-and-such was used for the Sanctuary, and with the balance I made the Tabernacle for the testimony. R. Samuel said: Why was the word <i>mishkan</i> (“Tabernacle”) repeated twice? Because it was seized twice on account of their sinfulness. That is why the men of the Great Synagogue said: <i>We have dealt (habal habalnu) very corruptly against Thee</i> (Neh. 1:7).<sup class="footnote-marker">12</sup><i class="footnote">The repetition of the word <i>habal</i> indicates twice (Exodus Rabbah, Pekudei 41:6).</i> Hence the Temple was seized twice as a pledge.