Here we have a breviat of the account which, by Moses's appointment, the Levites took and kept of the gold, silver, and brass, that was brought in for the tabernacle's use, and how it was employed. Ithamar the son of Aaron was appointed to draw up this account, and was thus by less services trained up and fitted for greater, Exo 38:21. Bezaleel and Aholiab must bring in the account (Exo 38:22, Exo 38:23), and Ithamar must audit it, and give it in to Moses. And it was thus: - 1. All the gold was a free-will offering; every man brought as he could and would, and it amounted to twenty-nine talents, and 730 shekels over, which some compute to be about 150,000l. worth of gold, according to the present value of it. Of this were made all the golden furniture and vessels. 2. The silver was levied by way of tax; every man was assessed half a shekel, a kind of poll-money, which amounted in the whole to 100 talents, and 1775 shekels over, Exo 38:25, Exo 38:26. Of this they made the sockets into which the boards of the tabernacle were let, and on which they rested; so that they were as the foundation of the tabernacle, Exo 38:27. The silver amounted to about 34,000l. of our money. The raising of the gold by voluntary contribution, and of the silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done with partiality. 3. The brass, though less valuable, was of use not only for the brazen altar, but for the sockets of the court, which probably in other tents were of wood: but it is promised (Isa 60:17), For wood I will bring brass. See how liberal the people were and how faithful the workmen were, in both which respects their good example ought to be followed.

A bekah for every man - The Hebrew word בקי beka, from בקי baka, to divide, separate into two, seems to signify, not a particular coin, but a shekel broken or cut in two; so, anciently, our farthing was a penny divided in the midst and then subdivided, so that each division contained the fourth part of the penny; hence its name fourthing or fourthling, since corrupted into farthing.
There appear to be three particular reasons why much riches should be employed in the construction of the tabernacle, etc.
1. To impress the people's minds with the glory and dignity of the Divine Majesty, and the importance of his service.
2. To take out of their hands the occasion of covetousness; for as they brought much spoils out of Egypt, and could have little if any use for gold and silver in the wilderness, where it does not appear that they had much intercourse with any other people, and were miraculously supported, so that they did not need their riches, it was right to employ that in the worship of God which otherwise might have engendered that love which is the root of all evil.
3. To prevent pride and vainglory, by leading them to give up to the Divine service even the ornaments of their persons, which would have had too direct a tendency to divert their minds from better things. Thus God's worship was rendered august and respectable, incitements to sin and low desires removed, and the people instructed to consider nothing valuable, but as far as it might be employed to the glory and in the service of God.

And of the thousand seven hundred seventy five shekels,.... Which remained of the sum collected, Exo 38:25 after the silver sockets were cast:

he made hooks for the pillars: on each side of the court of the tabernacle on which the hangings were hung; these hooks, as Kimchi says (t), were in the form of the letter and were made to hang the sacrifices upon, when they took their skins off; and so it is said in the Misnah (u), that there were iron hooks fixed in the walls and pillars, on which they hung (the passover lambs) and skinned them; this was done in the second temple, when the hooks, it seems, were iron, but those of the tabernacle were silver:

and overlaid their chapiters, and filleted them; that is, overlaid the heads, tops, or knobs of the pillars with silver plates, and filleted, girded, or hooped other parts of them with silver.

(t) Sepher Shorash. Rad. (u) Pesachim, c. 5. sect. 9.

the silver of them that were numbered--603,550 men at half a shekel each would contribute 301,775 shekels; which at 2s. 4d. each, amounts to £35,207 sterling. It may seem difficult to imagine how the Israelites should be possessed of so much wealth in the desert; but it should be remembered that they were enriched first by the spoils of the Egyptians, and afterwards by those of the Amalekites. Besides, it is highly probable that during their sojourn they traded with the neighboring nations who bordered on the wilderness [HEWLETT].

Next: Exodus Chapter 39