These are the accounts of the Tabernacle (Ex. 38:21)
Moses fully accounted for all the materials which went into crafting the Tabernacle. We can understand why he listed exactly how much gold, silver and gems were used; they are highly valuable. But why did he account precisely for the copper, which has so little comparative value? The copper was not a compulsory tax. The Torah recognizes that it is often those who give "freely" but less than they are truly able who demand the strictest accounting of every penny. For they are ever on the lookout for an excuse not to give any more. (Der Torah Kvall)
The Tabernacle of the testimony (Ex. 38:21)
The Hebrew word for testimony--"eydut"--alludes to the "adiyim" ornaments or heavenly crowns, the Jewish people received when the Torah was given. When the Children of Israel sinned by making the Golden Calf, their crowns were taken back, and with them their extra measure of spirituality. When the Tabernacle was erected, G-d forgave them their sin and their crowns were returned to them. (Ohr HaTorah)
And Moses blessed them (Ex. 39:43)
The fact that G-d's presence was visible when the Tabernacle was erected is not remarkable in itself, for whenever Jews gather together on Shabbat, on holidays, or to perform a mitzva as a congregation, a feeling of holiness and goodwill prevails. Moses' blessing to the Children of Israel was: "May it be G-d's will that His presence should rest on the work of your hands"--May Jews feel this closeness to G-d also during the week and while attending to their daily business concerns.
As stones of memorial to the Children of Israel (Ex. 39:7)
When Joseph was in Egypt and was tempted by Potifar's wife, the image of his father Jacob appeared to him, saying, "The names of all your brothers will one day be inscribed on the stones of the High Priest's breastplate. Do you want your name to be missing, if, G-d forbid, you commit this sin?" The 12 stones of the breastplate serve as a memorial for all of Israel. When a person reminds himself that all Jews were represented on it, he too will be ashamed and too embarrassed to commit any transgressions. (Meshech Chachma)
