Though the mitzvos are performed through physical objects, and are least expressive of G-d in a revealed way, it is specifically through mitzvos that G-d’s ultimate intent and final plan for the universe can be fulfilled.
Text 10
R. Shmuel bar Nachman said: “At the time when the Holy One, Blessed be He created the world, He desired that there should be an abode for Him in the lower worlds just as there is in the higher worlds...”
Medrash Tanchuma, Naso 16
It is the action of revealing G-dliness in the lower realms, and elevating the mundane to reach a holy state, that accomplishes the Almighty’s true desire—the wish for the lowest of the worlds to be permeated with His Presence.
However, in order for this to be achieved in its proper way, it must be predicated by the two initial steps of Torah and prayer. When a person is permeated with G-dliness through Torah and prayer, it ensures that he will permeate the physical with G-dliness as well. Transforming the world into a sanctuary for G-d is accomplished through mitzvos after the preface of Torah and prayer.
Since the material construction of the Mishkan and the performance of physical mitzvos is the main and ultimate goal, its donations are spoken of in an explicit manner, while Torah and prayer are only hinted to and not enumerated at length.
The preceding two gifts—those of the sockets and the communal offerings—correspond to the modes of service that merely build up to and prepare for the fulfillment of transforming the physical into a G-dly abode through the mitzvos. They are therefore only alluded to in Parshas Terumah, as they are not the ultimate intent.
