25:1-9 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, 2Co 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.
2. bring me an offering of every man that giveth it willingly, &c.—Having declared allegiance to God as their sovereign, they were expected to contribute to His state, as other subjects to their kings; and the "offering" required of them was not to be imposed as a tax, but to come from their own loyal and liberal feelings.