"These are the things that the Lord commanded to be done. For six days work shall be performed, but the seventh day shall be holy for you" (Exodus 35:1-2). Rabbi Levi Yitzchak of Berditchev finds the entire theology of Shabbat (the Sabbath) encoded in a single word: eileh (אלה), whose numerical value, the Talmud teaches (Shabbat 70), alludes to the 39 categories of work forbidden on the Sabbath.
The Baal HaTurim notes that eileh technically equals 36, not 39. The additional three come from the word ha-devarim (הדברים): the prefix heh adds one, and the minimum plural of devarim ("words") adds two. This precision matters because the Torah uses the singular davar when discussing the Tabernacle's construction but switches to the plural devarim when discussing Shabbat. The plural signals that Shabbat's "activities," primarily words and thoughts rather than physical labor, are even more significant than the physical construction of the Tabernacle.
This is a radical claim. Building the Tabernacle was the supreme physical act of devotion. But observing Shabbat through prayer, Torah study, and Kiddush (the sanctification blessing over wine) contributes even more to tikkun (spiritual repair) ha-olam (תיקון העולם), the repair of the world, than Betzalel's craftsmanship did when he built the Tabernacle with his hands. The mind and mouth accomplish more on Shabbat than the hands accomplish during the six working days.
The Talmud (Pesachim 68) discusses the festival days as "half for God and half for you," meaning half the day is devoted to prayer and study, and half to physical enjoyment. On Shabbat, Rabbi Levi Yitzchak teaches, even the "for you" is made holy. The eating, the resting, the physical pleasure of Shabbat are not concessions to the body. They are themselves divine service. "It shall be holy for you" means: the "for you" is the holiness. The Sabbath is not a pause from creation. It is a taste of the World to Come, where every dimension of existence, body and soul alike, is saturated with the presence of God.
Exodus 35,1. “these are the things that the Lord commanded to be done. For six days work shall be performed, etc.” Our sages in Shabbat 70 see in the numerical value of the letters in the word: אלה i.e. 39, an allusion to the 39 categories of “work” prohibited to be performed by Israelites on the Sabbath. These categories of work are understood as especially mundane in nature, the Ari z’al pointing out that when the prophet Jeremiah (Lamentations 1,16) says: על אלה אני בוכיה, “on account of these things I weep,” he meant that violation of these prohibited activities of the Sabbath require the Jewish people to collectively rehabilitate themselves by a special activity, מלאכה, and this is why the positive instruction לעשות, “to perform,” [and not as “to desist from” Ed.] has been added. Baal Haturim points out already that the numerical value of the letters in the word אלה is 36 and not 39. He explains that the word דברים, minimum plural for “words,” adds another 2, and that the prefix ה in that word adds another 1 making a total of 39. He adds that though the expression הדברים occurs in the Torah repeatedly and the commentators saw nothing noteworthy in that expression, so that we must wonder why it is considered out of place here, the reason is that in connection with the Tabernacle itself, [the basis for the forbidden work categories on the Sabbath, Ed.] the Torah uses the expression: זה הדבר in the singular mode, whereas here it uses the plural mode, אלה הדברים. Elaborating on the words of the Baal Haturim, our author continues: although in connection with the Tabernacle the reference was to physical work performed in the construction of that building, on the Sabbath, although our “activities” are restricted primarily to the mind and the expressions of our thoughts by words, i.e. making Kiddush, praying, reading from the Torah, etc., nonetheless these “activities” are considered as even more significant than the actual deeds when building the Tabernacle. This “superiority” of the Sabbath to the performance of the commandment to build the Tabernacle is hinted at by the word דברים here being used in the plural mode, whereas in the parallel paragraph dealing with the construction of the Tabernacle it is in the singular mode. (Compare 35,4). When observing the Sabbath by studying Torah, etc., the contribution we make to תקון העולם, “repairing any damage” to the world we live in, is even greater than the contribution made by Betzalel when he built the Tabernacle using his hands to perform physical tasks. Exodus 35,2. “but as far as the seventh day is concerned, it shall be holy for you;” it is to be understood as similar to what the sages said (Pessachim 68) concerning the festival days, which they view as חציו לה' וחציו לכם, “half for G-d and half for you.” On the Sabbath, even the לכם (“for you”) is for G-d. “...it shall be holy for you,” the for you is to be made holy. Exodus 36,7. “for the stuff (materials contributed) they had was sufficient for all the work to make it, even too much.” [Clearly the meaning of the word מלאכה, used twice in this verse must have a different meaning each time. Ed.] The statement that the materials donated for construction of the Tabernacle first described as adequate, and, as an afterthought, as more than sufficient, poses a problem. Either it was adequate or it was overabundant.The Or hachayim already deals with this problem, (compare this editor’s translation of that commentary on pages 906/7). Our author approaches the anomaly from a different angle.One of the names of G’d is א-ל שדי, this name of G’d also appears to contain a contradiction within itself, seeing that the word א-ל refers to strength, power, as in Ezekiel 17,13 אילי הארץ, “the mighty ones of the land,” whereas the word שדי is a derivative of שדים (compare Genesis 49,25) a word used to describe the provision of sustenance for all living creatures. Seeing that the largesse emanating from G’d in His capacity as the Eyn Sof, will automatically keep increasing unless stopped, this term for G’d is used to describe Him as also the One Who called די, “enough,” to an ever expanding universe during the process of creation. A term comprising apparent contradictions is by itself not unique, therefore. [It might not be acceptable when applied to G’d’s creatures, but is certainly not strange when applied to the Creator, Who is the source of all phenomena in His universe. It nevertheless remains our duty to explore how the Torah could apply apparently contradictory terms to contributions made by man rather than by G’d. Ed.] The Talmud in Chagigah 12 sees in the word שדי, the attribute of G’d in His capacity of being able to call a halt to His initiatives, many of which had been assigned to His creatures such as to the oceans and the earth when they received instructions to produce living creatures in the waters and also vegetation on earth. (Compare Genesis 1,20 and 1,24 respectively) It was natural for these “agents” of G’d to use the powers entrusted to them freely, without restriction, so that G’d had to impose limits in order to prevent possible new “chaos” in the universe, one which He had set out to replace by order on the first day of creation. This is all part of the concept of צמצום, “restraint,” imposed by G’d both upon Himself and on those of His creatures not granted בחירה, free will, i.e. human beings. G’d had to impose these limits on His agents, as precisely because they were only agents, מלאכים, they had not been equipped with the ability to understand what G’d had intended in parts of the universe that were not within their parameters. When a creature is showered with too much largesse, it is not a blessing but is liable to prove destructive unless checked. (Compare Yevamot 47 where we are told that even the Israelites while living in their mortal shells on earth are not able to absorb all the goodness or punishment they deserve ) Construction of the Tabernacle in the desert was an act that paralleled the creation of heaven and earth and corresponded to all known aspects of the order in which G’d created the universe, (B’rachot 55). Seeing that this was so, Betzalel, the chief architect of the project was granted the wisdom to understand how the letters of the aleph bet were to be used in carrying out all the details of the task entrusted to him.Nowadays, this ability of Betzalel at the time of his building the Tabernacle, has been granted to the righteous Torah scholars of varying degrees, who are able to reveal insights into the Torah that have not previously been revealed. By doing so, they become partners of G’d in His creation of the universe. Betzalel also imposed restrictions on himself in his use of the gift G’d gave him, so as not to preempt the Torah scholars throughout the ages and to thereby prevent them from revealing new insights. This is what is meant by the word והותר, “there was an overabundance,” i.e. there was enough holy spirit that had been provided to enable Betzalel and his assistants to build the Tabernacle, but instead of exhausting it at the time, Betzalel, in his modesty, was content to leave a surfeit of it to be used by Torah scholars, who in a way are also Torah “architects,” to delight their audiences with their insights in their respective generations.