שמות כה,ב : דַבֵּר אֶל־בְנֵּי יִשְ רָאֵּל וְיִקְחוּ־לִי תְרוּמָה מֵּאֵּת כָל־אִיש
Baal haTurim notes the proximity of parshas Terumah, which begins the discussion of the construction of the Mishkan, to the parshiyos of Yisro and Mishpatim, which contain the account of Kabbalas HaTorah. He explains this based on the Gemara (Berachos 8a), which states, “From the day that the Beis Hamikdash was destroyed, HaShem has no abode in this world but the four cubits of Halachah.” One who studies Torah, says the Ba’al HaTurim, is the equivalent of the Mishkan in our times, and is considered –uplifted as an offering to Hashem, through the Torah that was given to Moshe in forty days. This is alluded to in the word תרומה, whose letters form the acronym מ' תורה.