Here we have a breviat of the account which, by Moses's appointment, the Levites took and kept of the gold, silver, and brass, that was brought in for the tabernacle's use, and how it was employed. Ithamar the son of Aaron was appointed to draw up this account, and was thus by less services trained up and fitted for greater, Exo 38:21. Bezaleel and Aholiab must bring in the account (Exo 38:22, Exo 38:23), and Ithamar must audit it, and give it in to Moses. And it was thus: - 1. All the gold was a free-will offering; every man brought as he could and would, and it amounted to twenty-nine talents, and 730 shekels over, which some compute to be about 150,000l. worth of gold, according to the present value of it. Of this were made all the golden furniture and vessels. 2. The silver was levied by way of tax; every man was assessed half a shekel, a kind of poll-money, which amounted in the whole to 100 talents, and 1775 shekels over, Exo 38:25, Exo 38:26. Of this they made the sockets into which the boards of the tabernacle were let, and on which they rested; so that they were as the foundation of the tabernacle, Exo 38:27. The silver amounted to about 34,000l. of our money. The raising of the gold by voluntary contribution, and of the silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done with partiality. 3. The brass, though less valuable, was of use not only for the brazen altar, but for the sockets of the court, which probably in other tents were of wood: but it is promised (Isa 60:17), For wood I will bring brass. See how liberal the people were and how faithful the workmen were, in both which respects their good example ought to be followed.

This is the sum of the tabernacle - That is, The foregoing account contains a detail of all the articles which Bezaleel and Aholiab were commanded to make; and which were reckoned up by the Levites, over whom Ithamar, the son of Aaron, presided.

All the gold that was occupied for the work, in all the work of the place,.... That was expended in making the mercy seat and cherubim, and the candlestick, which were all of pure gold; besides other things belonging to the ark and shewbread table; and the plates, with which the ark and many other things were covered or glided:

even the gold of the offering; which the people brought and offered freely; as their bracelets, earrings, and jewels of gold, Exo 35:22.

was twenty nine talents, and seven hundred and thirty shekels, after the shekel of the sanctuary: now as it is clear from Exo 38:25 that a talent is of the value of 3000 shekels, which, according to Brerewood, amount to three hundred and seventy five pounds of our money; and reckoning as he does the value of gold to be twelve times that of silver, a talent of gold, with him, is, of our money, 4500 pounds; so that twenty nine talents, seven hundred and thirty shekels, are reckoned by him at 131,595 pounds (m); but according to Dr. Cumberland (n), who is more exact in his calculation, and who reckons a talent of silver at three hundred and fifty three pounds, eleven shillings, and ten pence halfpenny, and the value of gold to be fourteen times that of silver; so that a talent of gold is, with him, 5067 pounds, three shillings, and ten pence; wherefore this whole sum of gold expended in the tabernacle, according to him, amounted to 148,719 pounds sterling: and, according to Waserus (o), the amount of the whole is 350,920 Hungarian ducats, which make three tons and a half of gold, and nine hundred and twenty ducats: when one considers the distressed case of the Israelites in Egypt, their late deliverance from thence, and the desert in which they were, it may be wondered how they came by these riches, here and after mentioned; but when it is observed, the riches of their ancestors, particularly what Joseph got in Egypt, which descended to their posterity; the repayment of the labour of the Israelites at their departure, with what they borrowed of the Egyptians, and what they found upon their carcasses when cast up by the Red sea, it will in a good measure be accounted for; to which may be added, that, according to Jerom (p), there were, eleven miles from Mount Horeb in the wilderness, fruitful mountains of gold; called Catachrysea.

(m) De Ponder. & pretiis. Vet. Num. c. 4, 5. (n) Of Scripture Weights and Measures, c. 4. p. 120, 121. (o) De Antiqu. Numis. l. 2. c. 18. (p) De locis Heb. fol. 90. A.

This is the sum of the tabernacle--Having completed his description of the component parts of the tabernacle, the inspired historian digresses into a statement respecting the gold and silver employed in it, the computation being made according to an order of Moses--by the Levites, under the direction of Ithamar, Aaron's youngest son.