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Exodus 38:21 - Divine accounting of sacred service

Exodus 38:21 - שמות 38:21

Hebrew Text

אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן מִשְׁכַּן הָעֵדֻת אֲשֶׁר פֻּקַּד עַל־פִּי מֹשֶׁה עֲבֹדַת הַלְוִיִּם בְּיַד אִיתָמָר בֶּן־אַהֲרֹן הַכֹּהֵן׃

English Translation

These are the accounts of the tabernacle, the tabernacle of the Testimony, as they were counted, according to the commandment of Moshe, for the work of the Levites by the hand of Itamar the son of Aharon the priest.

Transliteration

Eleh fkudei hamishkan mishkan ha'edut asher pukad al-pi Moshe avodat haleviim b'yad Itamar ben-Aharon hakohen.

Hebrew Leining Text

אֵ֣לֶּה פְקוּדֵ֤י הַמִּשְׁכָּן֙ מִשְׁכַּ֣ן הָעֵדֻ֔ת אֲשֶׁ֥ר פֻּקַּ֖ד עַל־פִּ֣י מֹשֶׁ֑ה עֲבֹדַת֙ הַלְוִיִּ֔ם בְּיַד֙ אִֽיתָמָ֔ר בֶּֽן־אַהֲרֹ֖ן הַכֹּהֵֽן׃
אֵ֣לֶּה פְקוּדֵ֤י הַמִּשְׁכָּן֙ מִשְׁכַּ֣ן הָעֵדֻ֔ת אֲשֶׁ֥ר פֻּקַּ֖ד עַל־פִּ֣י מֹשֶׁ֑ה עֲבֹדַת֙ הַלְוִיִּ֔ם בְּיַד֙ אִֽיתָמָ֔ר בֶּֽן־אַהֲרֹ֖ן הַכֹּהֵֽן׃

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Parasha Commentary

Overview of the Verse

The verse (Shemot 38:21) describes the accounting of the materials used in the construction of the Mishkan (Tabernacle), emphasizing its role as the "Mishkan HaEdut" (Tabernacle of the Testimony) and the involvement of Moshe, the Levites, and Itamar ben Aharon in its oversight.

Mishkan HaEdut – The Tabernacle of the Testimony

Rashi explains that the term "Mishkan HaEdut" refers to the Mishkan serving as a testimony for Bnei Yisrael that Hashem forgave them for the sin of the Golden Calf. The presence of the Shechinah in the Mishkan demonstrated that Hashem had restored His relationship with them. The Midrash Tanchuma (Pekudei 2) further elaborates that the Mishkan was a physical manifestation of the covenant between Hashem and His people.

The Role of Moshe in the Accounting

The phrase "al pi Moshe" (according to the commandment of Moshe) highlights Moshe's meticulous oversight. Ramban notes that Moshe ensured absolute transparency in handling the donations for the Mishkan to avoid any suspicion of impropriety. This teaches the importance of integrity in communal leadership, especially when dealing with sacred funds.

The Levites' Service and Itamar's Leadership

The verse mentions the "avodat Haleviim" (service of the Levites) under Itamar ben Aharon. Rashi explains that Itamar was responsible for supervising the Levites who transported the Mishkan's components during travels. The Talmud (Yoma 6a) notes that Itamar's appointment reflected Aharon's family's trusted role in overseeing sacred matters. The Kli Yakar adds that this division of labor ensured proper order and reverence in the Mishkan's maintenance.

Lessons in Accountability and Leadership

  • Transparency: Moshe's detailed accounting teaches that leaders must act above reproach in financial matters (Rambam, Hilchot Shekalim 4:7).
  • Divine Connection: The Mishkan's name as "HaEdut" reminds us that our actions must reflect our covenant with Hashem (Sforno).
  • Structured Service: The delegation to Itamar and the Levites models organized leadership in avodat Hashem (Malbim).

📚 Talmud Citations

This verse is not quoted in the Talmud.

Frequently Asked Questions

Q: What is the 'Tabernacle of the Testimony' mentioned in Exodus 38:21?
A: The 'Tabernacle of the Testimony' refers to the Mishkan (Tabernacle), which housed the Ark containing the Tablets of the Testimony (the Ten Commandments). Rashi explains that it is called 'Testimony' because it served as a testimony that Hashem forgave the Jewish people for the sin of the Golden Calf and allowed His presence to dwell among them.
Q: Why was the accounting of the Mishkan's materials important?
A: The Torah emphasizes accountability and transparency, especially when handling sacred communal donations. Rambam (Hilchot Nizkei Mammon 7:10) teaches that leaders must be scrupulously honest with public funds. Moshe's detailed accounting demonstrated his integrity and set an eternal standard for those managing holy matters.
Q: What was Itamar's role in the Mishkan's construction?
A: Itamar, the son of Aharon the Kohen Gadol, was entrusted with overseeing the Levites' work in transporting and assembling the Mishkan (as explained in Bamidbar 4:28-33). The Midrash Tanchuma (Pekudei 5) notes that this appointment showed the importance of involving younger generations in sacred service.
Q: How does this verse relate to synagogue finances today?
A: Just as Moshe meticulously accounted for the Mishkan's materials, Jewish law (Shulchan Aruch, Choshen Mishpat 95) requires synagogue boards to have multiple honest people oversee finances. The Sefer HaChinuch (Mitzvah 119) derives from this verse that transparency in holy matters builds public trust in communal institutions.
Q: Why does the verse mention Moshe's command and Itamar's involvement?
A: The Talmud (Yoma 72b) learns from this phrasing that even when executing divine commandments, we must follow proper human leadership structures. Moshe represented Torah authority, while Itamar represented the priestly family's practical role - showing that sacred work requires both spiritual vision and practical delegation.