Commentators disagree on how to interpret the verse: “These are the pekudei of the Mishkan... which were pukad by the word of Moshe, the work of the Levites, in the hand of Isamar...”:
a) One interpretation suggests that the clause “these are the pekudei of the Mishkan” refers to the making of the Mishkan, detailed in the previous sedrah (in parshas Vayakhel), where it describes the making of the Mishkan and its vessels in detail. Consequently, the term “pekudei (of the Mishkan... the work of the Levites...)” derives from the root word meaning “appointment” or tafkid {role}. This usage indicates that the Mishkan and its vessels were the responsibility of the Levites whom Moshe appointed through Isamar.” (As the Torah says in the book of Bamidbar, the Levites were appointed to carry the Mishkan and its vessels.)
b) “These are the pekudei of the Mishkan” refers to the accounting of the gold, silver, and copper donated for the Mishkan, which are detailed (later) in our parshah. Accordingly, "pekudei” means “accounting” or “calculation,” and the phrase “the work of the Levites, in the hand of Isamar” means that Isamar (with the assistance of the Levites) was delegated to administer the gold, silver, and copper.
We find something astounding in Rashi’s commentary on this verse. His interpretation of the first part of the verse seems to contradict his interpretation of the second part:
Rashi explains: “These are the pekudei — this parshah enumerates all the weights of the contributions to the Mishkan.” This comment means that “the pekudei of the Mishkan...” refers to the accounting of the donations made for the Mishkan. Therefore, this verse (does not refer back to parshas Vayakhel but rather) refers to the accounting that follows in this parshah.
However, Rashi explains the phrase “the work of the Levites” as follows: “The pekudei of the Mishkan and its vessels constitute the work in the wilderness entrusted to the Levites — to carry, tear down, and to erect, each individual to the burden he was charged with, as stated in parshas Naso.” This means that “the pekudei of the Mishkan (and its vessels)” does not refer to the subsequent accounting of the donations to the Mishkan but to the appointment over the Mishkan — to carry, tear down, and erect, etc.
