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 {c} Levites, by the hand of Ithamar, son to Aaron the priest.

(c) That the Levites might be in charge of it, and minister in the same, as did Eleazar and Ithamar, Nu 3:4.

Wesley's Notes

38:21 By the hand of Ithamar - Here we have a breviate 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. All the gold amounted to twenty nine talents, and seven hundred and thirty shekels over; Which some compute to be about one hundred and fifty thousand pounds worth of gold, according to the present value of it. The silver amounted to about thirty - four thousand pounds of our money. The raising of the gold by voluntary contribution, and of the silver by way of tribute, shews that either way may be taken for the defraying of public expences, provided that nothing be done with partiality.

Jamieson-Fausset-Brown Bible Commentary

21. This is the sum of the tabernacle-Having completed his description of the component parts of the tabernacle, the inspired historian digresses into a statement respecting the gold and silver employed in it, the computation being made according to an order of Moses-by the Levites, under the direction of Ithamar, Aaron's youngest son.

Matthew Henry's Concise Commentary

38:21-31 The foundation of massy pieces of silver showed the solidity and purity of the truth upon which the church is founded. Let us regard the Lord Jesus Christ while reading of the furniture of the tabernacle. While looking at the altar of burnt-offering, let us see Jesus. In him, his righteousness, and salvation, is a full and sufficient offering for sin. In the laver of regeneration, by his Holy Spirit, let our souls be washed, and they shall be clean; and as the people offered willingly, so may our souls be made willing. Let us be ready to part with any thing, and count all but loss to win Christ.

Matthew Henry's Whole Bible Commentary

Verses 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:-1. All the gold was a free-will offering; every man brought as he could and would, and it amounted to twenty-nine talents, and 730 shekels over, which some compute to be about 150,000l. worth of gold, according to the present value of it. Of this were made all the golden furniture and vessels. 2. The silver was levied by way of tax; every man was assessed half a shekel, a kind of poll-money, which amounted in the whole to 100 talents, and 1775 shekels over, v. 25, 26. Of this they made the sockets into which the boards of the tabernacle were let, and on which they rested; so that they were as the foundation of the tabernacle, v. 27. The silver amounted to about 34,000l. of our money. The raising of the gold by voluntary contribution, and of the silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done with partiality. 3. The brass, though less valuable, was of use not only for the brazen altar, but for the sockets of the court, which probably in other tents were of wood: but it is promised (Isa. 60:17), For wood I will bring brass. See how liberal the people were and how faithful the workmen were, in both which respects their good example ought to be followed.