“All the gold that was used for the work, in all the work of the Sanctuary—even the gold of the wave offering—was twenty-nine talents and seven hundred and thirty shekels, according to the sacred shekel.” (Shemot 38:24)
Our Sages said in the Midrash (Shemot Rabbah 51:8): “Let the gold of the Mishkan (Tabernacle) come and atone for the gold of the [Golden] Calf.”
The commentators wonder about this: What power does the gold of the Mishkan have to atone? If one suggests it is because they gave it voluntarily, that provides no explanation, for they also gave voluntarily for the Calf. Is someone worthy of praise if, when asked for something for a mitzvah, they give, and when asked for something for a transgression, they also give? Evidently, there is no merit in that; on the contrary, it shows a lightness of character. If so, how could they say that the gold of the Mishkan would come to atone for the gold of the Calf?
It can be explained in the following manner. To the eyes of the world, the gold and silver that the Children of Israel took out of Egypt might make it appear as though Israel were deceivers, thieves, or looters. However, we find it written: “Treasures of wickedness profit nothing” (Mishlei 10:2). Therefore, this would serve as a test and a sign: if it were seen that Israel prospered with the gold and silver they took from Egypt, then everyone would recognize that it did not come into their hands through deception, but because everything belongs to HaKadosh Baruch Hu, and He gave it to them. But if it were seen that this same gold and silver caused Israel to stumble, then people would say that this misfortune came upon them because they took it through deception and theft, and that it is not true—Hashem forbid—that everything belongs to the Creator.
For this reason, the Children of Israel argued that no stumbling block should arise from that gold they took from Egypt, but rather honor. And since that gold was used for the offering of the Mishkan, it necessarily had to be recognized that it had not come into their hands through theft, and that the sin of the Calf could not be considered proof to the contrary.
For Israel said: “He to Whom everything belongs—and by Whose will the gold and silver of Egypt came into our hands, just as He Himself commanded us—it is precisely for that same reason that He must atone for the sin of the Calf, so that no stumbling block comes upon us because of that money, nor will the nations say that we are thieves.
“On the other hand, if He grants us atonement and no stumbling block befalls us because of that gold, then all the nations will recognize and say that we took the gold and silver of Egypt because everything belongs to HaKadosh Baruch Hu; and the proof will be that no harm came to us because of it.”
As for the fact that Israel made the Calf, it must be said—as taught in the first chapter of Tractate Avodah Zarah (5b)—that Israel only made the Calf to open a door for those who wish to repent, or for other reasons mentioned by the commentators.
(Zera Shimshon, Parashat Ki Tisa, Art. 19)
