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Pentateuch · Exodus

Exodus 38 — The Accounting of the Tabernacle

Summary

Bezaleel makes the brazen altar with its grate and horns. He makes the brazen laver of the looking glasses of the women assembling at the door. He makes the outer court. The total amounts of gold, silver, and brass used in the tabernacle are tallied. The silver came from the atonement money of those numbered — half a shekel per man.

Key verse

“And he made the laver of brass, and the foot of it of brass, of the lookingglasses of the women.”

— Exodus 38:8

Outline
  1. v.1-7 The brazen altar of sacrifice
  2. v.8 The laver of the mirrors
  3. v.9-20 The outer court of fine linen
  4. v.21-31 The total accounting of materials
Verse-by-verse
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.

The brazen altar — the first object inside the gate of the outer court. The largest single piece of furniture in the tabernacle. The first sight of the worshipper coming into God's house was the place of sacrifice.

The size and visibility of the altar declared the centrality of substitutionary death. Worship in the tabernacle began at the place of blood. The same is true of New Testament worship — Calvary is the door.

Cross-references Hebrews 13:10 · 1 Corinthians 1:23 · Galatians 6:14 · Hebrews 10:19-22
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.

The laver was made from the mirrors of the women. They surrendered their looking-glasses — symbols of self-attention — that priests might wash. Their vanity became cleansing for others.

A picture of the believer's sanctification. What we surrender of our own self-focus becomes a means of grace to others. Mirrors melted down become a basin for washing. The body of Christ is built from such surrendered self-regard.

Cross-references James 1:23-25 · 2 Corinthians 3:18 · 1 Peter 3:3-4 · Galatians 2:20
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.

A precise accounting. The sum of the tabernacle was recorded. Moses did not handle the books alone — Ithamar audited it. Transparent stewardship in the work of God.

2 Corinthians 8:20-21 — Avoiding this, that no man should blame us in this abundance which is administered by us: Providing for honest things, not only in the sight of the Lord, but also in the sight of men. Paul knew that financial transparency protected the gospel's reputation.

Cross-references 2 Corinthians 8:20-21 · 1 Corinthians 4:2 · Luke 16:10-12 · Titus 1:7
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.

About one ton of gold. The total weight of metals — gold, silver, brass — staggers. A people who had recently been slaves now built a portable sanctuary worth millions.

The wealth came from the Egyptian spoil (Exodus 12:35-36). Four hundred years of unpaid wages collected at the doors of departing Egyptians, now offered to God. The unjust gain became the substance of His dwelling.

Cross-references Exodus 12:35-36 · Genesis 15:14 · Psalm 105:37 · James 5:4
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.

603,550 men. Plus women and children, the total population was likely well over two million. The half-shekel from each man amounted to the bulk of the silver used in the tabernacle's sockets.

Every man gave equally — half a shekel each. The wealthy did not have a larger share in the sockets than the poor. Every soul's redemption was reckoned at the same price. A picture of the gospel — one Lord, one faith, one baptism (Ephesians 4:5).

Key doctrines
The Brazen Altar as Door of Worship
Exodus 38:1-7 · Hebrews 13:10 · 1 Corinthians 1:23 · Hebrews 10:19
Surrender of Self-Attention for Others' Sanctification
Exodus 38:8 · James 1:23-25 · Galatians 2:20 · Romans 12:1
Transparent Stewardship
Exodus 38:21 · 2 Corinthians 8:20-21 · 1 Corinthians 4:2 · Luke 16:10-12
Equal Redemption Price for Every Soul
Exodus 38:26 · Exodus 30:11-16 · 1 Peter 1:18-19 · Galatians 3:28
Application

Where you handle other people's money for God's work, be transparent. Keep books. Have them audited. Avoid even the appearance of evil (1 Thessalonians 5:22). Many a ministry has destroyed itself by careless or hidden finances. Bezaleel and Ithamar showed the right pattern from the start.

Christ in this chapter

The brazen altar where the burnt offering was consumed pictures Christ at Calvary — the great sacrifice through whom the worshipper must pass before any approach to God. The half-shekel paid by every man for redemption is fulfilled in the precious blood of Christ, as of a lamb without blemish and without spot (1 Peter 1:19) — paid equally for every soul, regardless of station, that comes by faith.

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