26 A beka, that is, half a shekel by the holy scale, for everyone who was numbered; there were six hundred and three thousand, five hundred and fifty men of twenty years old and over.
The man of wealth is to give no more and the poor man no less than the half-shekel of silver, when the offering is made to the Lord as the price for your lives. And you are to take this money from the children of Israel to be used for the work of the Tent of meeting, to keep the memory of the children of Israel before the Lord and to be the price of your lives.
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Commentary on Exodus 38 Matthew Henry Commentary
Chapter 38
Here is an account,
Exd 38:1-8
Bezaleel having finished the gold-work, which, though the richest, yet was ordered to lie most out of sight, in the tabernacle itself, here goes on to prepare the court, which lay open to the view of all. Two things the court was furnished with, and both made of brass:-
Exd 38:9-20
The walls of the court, or church-yard, were like the rest curtains or hangings, made according to the appointment, ch. 27:9, etc. This represented the state of the Old-Testament church: it was a garden enclosed; the worshippers were then confined to a little compass. But the enclosure being of curtains only intimated that the confinement of the church in one particular nation was not to be perpetual. The dispensation itself was a tabernacle-dispensation, movable and mutable, and in due time to be taken down and folded up, when the place of the tent should be enlarged and its cords lengthened, to make room for the Gentile world, as is foretold, Isa. 54:2, 3. The church here on earth is but the court of God's house, and happy they that tread these courts and flourish in them; but through these courts we are passing to the holy place above. Blessed are those that dwell in that house of God: they well be still praising him. The enclosing of a court before the tabernacle teaches us a gradual approach to God. The priests that ministered must pass through the holy court, before they entered the holy house. Thus before solemn ordinances there ought to be the separated and enclosed court of a solemn preparation, in which we must wash our hands, and so draw near with a true heart.
Exd 38:21-31
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, v. 21. Bezaleel and Aholiab must bring in the account (v. 22, 23), and Ithamar must audit it, and give it in to Moses. And it was thus:-