Exodus 38:21-29

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“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. 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. 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. 29) And the brass of the offering was seventy talents, and two thousand and four hundred shekels.”

Archaeology, Finance

Accounting, Gold, Silver, Brass ^{(266) (267)}

Here we have a breviate (or a brief summary) of the account which, by Moses’ 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 (see Exodus 38:21). Bezaleel and Aholiab must bring in the account (see Exodus 38:22, Exodus 38:23), and Ithamar must audit it, and give it in to Moses. This is one of the first full-fledged systems of accounting established that established a collection, audit, and thereby a basis for tax and fair distribution of a portion of a society’s wealth to facilitate a societal need. And in the method it was achieved, it provided that:

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 150,000 l. 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 (Exodus 38:25, Exodus 38:26). 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 (Exodus 38:27). The silver amounted to about 34,000 l. 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 (Isaiah 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. From the Arabs, who carried on a very extensive caravan trade through the desert even at that time, the Israelites would be able to purchase such spices and materials for the building of the tabernacle as they had not brought with them from Egypt; and in Egypt itself, where all descriptions of art and handicraft were cultivated from the very earliest times (for proofs see Hengst. Egypt, pp. 133-139), they might so far have acquired all the mechanical and artistic ability required for the work, that skilled artisans could carry out all that was prescribed, under the superintendence of the two master-builders who had been specially inspired for the purpose.