There is a general rule that anytime the word “eileh” (these are) is used, it is “posel es harishonim”, meaning that it annuls what was said previously. Rav Yaakov Yitzchok of Blondov zy”a (Sefer Emes L’Yaakov) explains that the word “eileh” is used in this verse to say that when one annuls his previous sinful actions, does genuine teshuva, and accepts from now on to sanctify and purify himself, he merits becoming an abode for the Shechinah, just like the Mishkan.
The pasuk is saying that when one accepts to be an “eileh” – meaning he works to annul his previous actions through complete teshuva – he becomes “pekudei hamishkan” – meaning that he becomes a dwelling place for Hashem’s Shechinah.
The pasuk continues to say “Mishkan Ha’eidus” – meaning that the Mishkan itself is a testament to the fact that even when Klal Yisroel sinned in the story of the eigel, after they did teshuva, Hashem returned to dwell amongst them. From this, we can learn the power of teshuva.
