Exodus — Chapter 38

The sum of the expenses of the Tabernacle of the Testimony. The detailed accounting in chapters 38-39 shows that God requires exactness and accountability in the use of sacred goods. Lapide notes that Moses rendered a complete account to the whole congregation (vers. 21)—a model of transparency in ecclesiastical administration. He cites Ambrose: \"The goods offered to God belong to the poor; the minister who administers them is a steward, not an owner.\"

Each man gave half a shekel—about 600,000 men above twenty years. Lapide notes the exactness of the number: 603,550 (Num. 1:46), each giving the same half-shekel regardless of wealth or poverty. The equal payment is a figure of the democracy of grace: before God, rich and poor give the same ransom for the soul, because the soul's value transcends all earthly difference. He cites the Temple tax of Mt. 17:24-27, where Christ miracuously provides the half-shekel, thereby asserting both His freedom as Son and His condescension in meeting the Law's demands.