And the pillars of the court round about, and their sockets, and their pins, and their cords, with all their instruments, and with all their service: and by {r} name ye shall reckon the instruments of the charge of their burden.

(r) You shall take inventory of all the things, which you commit to their charge.

Wesley's Notes

4:32 Ye shall reckon - Every part and parcel shall be put in an inventory; which is required here rather than in the fore - going particulars; because these were much more numerous than the former; because being meaner things, they might otherwise have been neglected; and also to teach us, that God esteems nothing small in his service, and that he expects his will should be observed in the minutest circumstances. The death of the saints is represented us the taking down of the tabernacle. The immortal soul, like the most holy things, is first covered and taken away, carried by angels unseen, and care is taken also of the body, the skin and flesh, which are as the curtains, the bones and sinews, which are as the bars and pillars. None of these shall be lost. Commandment is given concerning the bones, a covenant made with the dust. They are in safe custody, and shall be produced in the great day, when this tabernacle shall be set up again, and these vile bodies made like the glorious body of Jesus Christ.

Matthew Henry's Concise Commentary

4:21-33 We have here the charge of the other two families of the Levites, which, though not so honourable as the first, yet was necessary, and to be done regularly. All the things were delivered them by name. It intimates the care God takes of his church and every member of it. The death of the saints is represented as the taking down of the tabernacle, 2Co 5:1, and the putting it off, 2Pe 1:14. All shall be raised up in the great day, when these vile bodies shall be made like the glorious body of Jesus Christ, and so shall be for ever with the Lord.

Matthew Henry's Whole Bible Commentary

Verses 21-33

We have here the charge of the other two families of the Levites, which, though not so honourable as the first, yet was necessary, and was to be done regularly. 1. The Gershonites were charged with all the drapery of the tabernacle, the curtains, and hangings, and the coverings of badgers' skins, v. 22-26. These they were to take down when the cloud removed, and the ark and the rest of the holy things were carried away, to pack up and bring with them, and then to set up again, where the cloud rested. Aaron and his sons allotted to them their respective charge: "You shall take care of such a curtain, and you of such a hanging, that every one may know his work, and there may be no confusion," v. 27. Ithamar particularly was to take the oversight of them, v. 28. 2. The Merarites were charged with the heavy carriage, the boards and bars, the pillars and sockets, the pins and cords, and these were delivered to them by name, v. 31, 32. An inventory was given them of every particular, that it might be forthcoming, and nothing to seek, when the tabernacle was to be set up again. Though these seemed of less importance than the other things pertaining to the sanctuary, yet there was this care taken of them, to teach us with the greatest exactness to preserve pure and entire all divine institutions, and to take care that nothing be lost. It also intimates the care God takes of his church, and every member of it; the good Shepherd calls his own sheep by name, Jn. 10:3. Here were thousands of men employed about these services, though a much less number would have served for the bearing of those burdens; but it was requisite that the tabernacle should be taken down, and set up, with great expedition, and many hands would make quick work, especially when every one knew his work. They had tents of their own to take care of, and to take along with them, but the young men under thirty, and the old men above fifty, might serve for them; nor is there any mention of them, for God's house must always be preferred before our own. Their care was preposterous who built and ceiled their own houses while God's house lay waste, Hag. 1:4, 9. The death of the saints is represented as the taking down of the tabernacle (2 Co. 5:1), and the putting of it off, 2 Pt. 1:14. The immortal soul, like the most holy things, is first covered and taken away, carried by angels, unseen, under the inspection of the Lord Jesus, our Eleazar. Care is also taken of the body-the skin and flesh, which are as the curtains, the bones and sinews which are as the bars and pillars; none of these shall be lost; commandment is given concerning the bones, a covenant made with the dust; these are in safe custody, and shall all be produced in the great day, when this tabernacle shall be set up again, and these vile bodies made like the glorious body of Jesus Christ.