Yahweh had redeemed the Israelites from bondage. He had made a covenant with them and had given them laws. He had promised, on condition of their obedience, to accept them as His own "peculiar treasure," as "a kingdom of priests and an holy nation" Exodus 19:5-6. And now He was ready visibly to testify that He made his abode with them. He claimed to have a dwelling for Himself, which was to be in external form a tent of goats' hair Exodus 19:4, to take its place among their own tents, and formed out of the same material (see Exodus 26:7 note). The special mark of His presence within the tent was to be the ark or chest containing the Ten Commandments on two tables of stone Exodus 31:18, symbolizing the divine law of holiness, and covered by the mercy-seat, the type of reconciliation. Moses was divinely taught regarding the construction and arrangement of every part of the sanctuary. The directions which were given him are comprised in Exodus. 25:1-31:11. The account of the performance of the work, expressed generally in the same terms, is given Exodus. 35:21-40:33.
Moses is commanded to invite the people to bring their gifts for the construction and service of the sanctuary and for the dresses of the priests.

And the Lord spake unto Moses,.... When on the mount, and in the midst of the cloud with him:
saying; as follows.

God chose the people of Israel to be a peculiar people to himself, above all people, and he himself would be their King. He ordered a royal palace to be set up among them for himself, called a sanctuary, or holy place, or habitation. There he showed his presence among them. And because in the wilderness they dwelt in tents, this royal palace was ordered to be a tabernacle, that it might move with them. The people were to furnish Moses with the materials, by their own free will. The best use we can make of our worldly wealth, is to honour God with it in works of piety and charity. We should ask, not only, What must we do? but, What may we do for God? Whatever they gave, they must give it cheerfully, not grudgingly, for God loves a cheerful giver, 2-Corinthians 9:7. What is laid out in the service of God, we must reckon well bestowed; and whatsoever is done in God's service, must be done by his direction.

CONCERNING AN OFFERING. (Exodus. 25:1-40)
the Lord spake unto Moses, &c.--The business that chiefly occupied Moses on the mount, whatever other disclosures were made to him there, was in receiving directions about the tabernacle, and they are here recorded as given to him.

Doubtless when Moses went into the midst of the cloud, and abode there so long, he saw and heard glorious things, but they were things which were not lawful or possible to utter; and therefore, in the records he kept of the transactions there, he saith nothing to satisfy curiosity, but writes that only which he was to speak to the children of Israel. Probably there never was any house or temple built for sacred uses, before this tabernacle was erected by Moses. In this God kept his court, as Israel's king, and it was intended for a sign or token of his presence, that while they had that in the midst of them they might never again ask, Is the Lord among us or not? And because in the wilderness they dwelt in tents, even this royal palace was ordered to be a tabernacle too, that it might move with them. And these holy places made with hands were the figures of the true, Hebrews 9:24. The gospel - church is the true tabernacle which the Lord pitched, and not man, Hebrews 8:2. The body of Christ, in and by which he made atonement, was the greater and more perfect tabernacle, Hebrews 9:11. The Word was made flesh, and dwelt among us, as in a tabernacle.