Ex. 38:1 And he made the altar of burnt offering of shittim wood: five cubits was the length thereof, and five cubits the breadth thereof; it was foursquare; and three cubits the height thereof.

Ex. 38:2 And he made the horns thereof on the four corners of it; the horns thereof were of the same: and he overlaid it with brass.

See Exodus 27:1-2.

Ex. 38:3 And he made all the vessels of the altar, the pots, and the shovels, and the basons, and the fleshhooks, and the firepans: all the vessels thereof made he of brass.

See Exodus 27:3.

Ex. 38:4 And he made for the altar a brasen grate of network under the compass thereof beneath unto the midst of it.

Ex. 38:5 And he cast four rings for the four ends of the grate of brass, to be places for the staves.

Ex. 38:6 And he made the staves of shittim wood, and overlaid them with brass.

Ex. 38:7 And he put the staves into the rings on the sides of the altar, to bear it withal; he made the altar hollow with boards.

See Exodus 27:4-8.

Ex. 38:8 And he made the laver of brass, and the foot of it of brass, of the lookingglasses of the women assembling, which assembled at the door of the tabernacle of the congregation.

See Exodus 30:18. In most of the other instances more detail was given in the earlier chapters. This verse gives us the added information that the brass used to make the laver was made from the ladies’ mirrors.

Ex. 38:9 And he made the court: on the south side southward the hangings of the court were of fine twined linen, an hundred cubits:

Ex. 38:10 Their pillars were twenty, and their brasen sockets twenty; the hooks of the pillars and their fillets were of silver.

Ex. 38:11 And for the north side the hangings were an hundred cubits, their pillars were twenty, and their sockets of brass twenty; the hooks of the pillars and their fillets of silver.

Ex. 38:12 And for the west side were hangings of fifty cubits, their pillars ten, and their sockets ten; the hooks of the pillars and their fillets of silver.

Ex. 38:13 And for the east side eastward fifty cubits.

Ex. 38:14 The hangings of the one side of the gate were fifteen cubits; their pillars three, and their sockets three.

Ex. 38:15 And for the other side of the court gate, on this hand and that hand, were hangings of fifteen cubits; their pillars three, and their sockets three.

Ex. 38:16 All the hangings of the court round about were of fine twined linen.

Ex. 38:17 And the sockets for the pillars were of brass; the hooks of the pillars and their fillets of silver; and the overlaying of their chapiters of silver; and all the pillars of the court were filleted with silver.

Ex. 38:18 And the hanging for the gate of the court was needlework, of blue, and purple, and scarlet, and fine twined linen: and twenty cubits was the length, and the height in the breadth was five cubits, answerable to the hangings of the court.

Ex. 38:19 And their pillars were four, and their sockets of brass four; their hooks of silver, and the overlaying of their chapiters and their fillets of silver.

Ex. 38:20 And all the pins of the tabernacle, and of the court round about, were of brass.

See Exodus 27:9-18.

Ex. 38:21 This is the sum of the tabernacle, even of the tabernacle of testimony, as it was counted, according to the commandment of Moses, for the service of the Levites, by the hand of Ithamar, son to Aaron the priest.

I believe this is referencing the total amount of money that was collected according to the instruction in Exodus 30:12-16. A half shekel was to be given by every male age twenty and over at the time of census. This atonement money was to be used to maintain the tabernacle. Evidently, Ithamar, one of Aaron’s sons, was the treasurer. According to the following verses, he also kept a tally of all the gold, silver, and brass. (3/10) According to David Guzik, “the present day value of the materials used in the tabernacle would total more than $13 million.”

Ex. 38:22 And Bezaleel the son of Uri, the son of Hur, of the tribe of Judah, made all that the LORD commanded Moses.

Ex. 38:23 And with him was Aholiab, son of Ahisamach, of the tribe of Dan, an engraver, and a cunning workman, and an embroiderer in blue, and in purple, and in scarlet, and fine linen.

We are again told how Bezaleel and Aholiab were obedient before the Lord. When God repeats a fact so many times, it is for our benefit. I immediately thought of the following verse in Samuel:

1Sam. 15:22 And Samuel said, Hath the LORD as great delight in burnt offerings and sacrifices, as in obeying the voice of the LORD? Behold, to obey is better than sacrifice, and to hearken than the fat of rams.

Ex. 38:24 All the gold that was occupied for the work in all the work of the holy place, even the gold of the offering, was twenty and nine talents, and seven hundred and thirty shekels, after the shekel of the sanctuary.

Ex. 38:25 And the silver of them that were numbered of the congregation was an hundred talents, and a thousand seven hundred and threescore and fifteen shekels, after the shekel of the sanctuary:

Ex. 38:26 A bekah for every man, that is, half a shekel, after the shekel of the sanctuary, for every one that went to be numbered, from twenty years old and upward, for six hundred thousand and three thousand and five hundred and fifty men.

Ex. 38:27 And of the hundred talents of silver were cast the sockets of the sanctuary, and the sockets of the vail; an hundred sockets of the hundred talents, a talent for a socket.

Ex. 38:28 And of the thousand seven hundred seventy and five shekels he made hooks for the pillars, and overlaid their chapiters, and filleted them.

Ex. 38:29 And the brass of the offering was seventy talents, and two thousand and four hundred shekels.

Ex. 38:30 And therewith he made the sockets to the door of the tabernacle of the congregation, and the brasen altar, and the brasen grate for it, and all the vessels of the altar,

Ex. 38:31 And the sockets of the court round about, and the sockets of the court gate, and all the pins of the tabernacle, and all the pins of the court round about.

This seems to be a general accounting of all the money, gold, silver, and brass that was contributed for the completion of the tabernacle according to God’s instructions.

I think it is making a statement of how things should be done decently and in order. The use of God’s money/resources should be an open book to the contributors. There should be nothing to hide if these resources are being used in a way that is pleasing to God.