Exodus 38:21
This is the inventory for the tabernacle, the tabernacle of the Testimony, as recorded at Moses' command by the Levites under the direction of Ithamar son of Aaron the priest.
This is the inventory
The word "inventory" signifies a detailed list or account, emphasizing the importance of order and accountability in the service of God. In Hebrew, the term used here is "פְּקוּדֵי" (pekudei), which can also mean "records" or "accounts." This reflects the meticulous nature of the work done for the tabernacle, underscoring the principle that God values precision and stewardship in His service. It reminds believers of the need for integrity and transparency in their own spiritual and communal responsibilities.

of the tabernacle
The "tabernacle" (Hebrew: מִשְׁכָּן, mishkan) was the portable dwelling place for the Divine Presence among the Israelites. It symbolizes God's desire to dwell among His people and foreshadows the coming of Christ, who "tabernacled" among us (John 1:14). The tabernacle was central to Israelite worship and community life, representing God's holiness and the means by which He could be approached.

the tabernacle of the Testimony
This phrase highlights the dual function of the tabernacle: as a dwelling place and as a repository for the "Testimony," referring to the tablets of the Law. The Hebrew word for "Testimony" is "עֵדוּת" (edut), which signifies a witness or evidence. The tabernacle housed the Ark of the Covenant, which contained the Ten Commandments, serving as a constant reminder of God's covenant and His righteous standards.

as recorded at Moses’ command
The recording "at Moses’ command" indicates the divine authority under which the inventory was taken. Moses, as God's chosen leader, acted in obedience to God's instructions. This underscores the importance of following divine guidance in all aspects of life and ministry. It also reflects the biblical principle of leadership accountability, as Moses ensured that the work was done according to God's specifications.

by the Levites
The Levites were the tribe set apart for the service of the tabernacle. Their involvement in recording the inventory highlights their role as caretakers of the holy things. The Levites' dedication to service is a model for Christian ministry, emphasizing the call to serve God with devotion and purity. Their role also points to the priesthood of all believers, who are called to serve God and His people.

under the direction of Ithamar son of Aaron the priest
Ithamar, the youngest son of Aaron, was given the responsibility to oversee the Levites in this task. This highlights the importance of leadership and delegation in the work of God. Ithamar's role signifies the continuity of the priestly line and the importance of faithful service. It also serves as a reminder that God uses individuals, regardless of their status, to fulfill His purposes. The mention of Aaron the priest connects this work to the broader priestly ministry, which ultimately points to Jesus Christ, our High Priest.

Persons / Places / Events
1. Moses
The leader of the Israelites, who received the commandments and instructions for the tabernacle from God.

2. The Tabernacle
Also known as the "tabernacle of the testimony," it was the portable dwelling place for the divine presence among the Israelites.

3. The Levites
A tribe set apart for religious duties, responsible for the care and transport of the tabernacle.

4. Ithamar
The son of Aaron, the high priest, who was given the responsibility to oversee the inventory of the tabernacle.

5. Aaron
The brother of Moses and the first high priest of Israel, whose sons served in the priestly line.
Teaching Points
Stewardship and Accountability
The detailed inventory of the tabernacle highlights the importance of stewardship and accountability in handling resources dedicated to God's work. Believers are called to be faithful stewards of what God has entrusted to them.

Role of Leadership
Ithamar's role under Moses' command illustrates the importance of leadership and delegation in ministry. Effective ministry often involves entrusting responsibilities to capable individuals.

Significance of the Tabernacle
The tabernacle served as a physical representation of God's presence among His people. Today, believers are reminded that they are the temple of the Holy Spirit, called to live in a way that reflects God's presence.

Continuity of God's Plan
The meticulous record-keeping and organization of the tabernacle's inventory demonstrate God's orderly nature and the continuity of His plan from the Old Testament to the New Testament.

Priestly Service
The involvement of the Levites and Ithamar underscores the importance of priestly service, which is fulfilled in Christ, our High Priest, and extended to all believers as a "royal priesthood."
Bible Study Questions
1. How does the role of the Levites in maintaining the tabernacle relate to the responsibilities of church leaders today?

2. In what ways can we practice good stewardship and accountability with the resources God has given us?

3. How does the concept of the tabernacle as a dwelling place for God's presence influence our understanding of being the temple of the Holy Spirit?

4. What lessons can we learn from Ithamar's leadership and delegation in our own areas of ministry or service?

5. How does the continuity of God's plan from the tabernacle to the New Testament encourage us in our faith journey?
Connections to Other Scriptures
Exodus 25-31
These chapters provide the detailed instructions given by God to Moses regarding the construction and furnishing of the tabernacle.

Numbers 4
This chapter outlines the specific duties of the Levites in transporting the tabernacle and its furnishings.

1 Chronicles 23-26
These chapters describe the organization and duties of the Levites during the reign of King David, showing the continuation of their service.

Hebrews 9
This New Testament passage reflects on the significance of the tabernacle and its furnishings as a foreshadowing of Christ's redemptive work.
The Brazen Altar, the Laver, and the CourtJ. Orr Exodus 38:1-21
The Court and its LessonsJ. Urquhart Exodus 38:1-31
The Enumeration of the Metals UsedJ. Orr Exodus 38:21-31
People
Aaron, Ahisamach, Aholiab, Bezaleel, Dan, Hur, Ithamar, Levites, Moses, Uri
Places
Sinai
Topics
Aaron, Accounts, Amount, Command, Commandment, Counted, Direction, Ithamar, Ith'amar, Levites, Making, Material, Materials, Numbered, Numberings, Price, Priest, Recorded, Rendered, Service, Sum, Tabernacle, Testimony, Valued, Witness
Dictionary of Bible Themes
Exodus 38:21-24

     4333   gold

Exodus 38:21-31

     4303   metals

Library
The Unmerciful Servant.
"Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants. And when he had begun to reckon, one was brought unto him, which owed him ten thousand talents. But forasmuch as he had not to pay, his lord commanded him to be sold, and his wife, and children, and all that he had, and payment to be made. The servant therefore fell down, and worshipped him, saying, Lord, have patience with me, and I will pay thee all. Then the lord of that servant was moved
William Arnot—The Parables of Our Lord

The Doctrine of the Scriptures.
I. NAMES AND TITLES. 1. THE BIBLE. 2. THE TESTAMENTS. 3. THE SCRIPTURES. 4. THE WORD OF GOD. II. INSPIRATION. 1. DEFINITION. 2. DISTINCTIONS. a) Revelation. b) Illumination. c) Reporting. 3. VIEWS: a) Natural Inspiration. b) Christian Illumination. c) Dynamic Theory. d) Concept Theory. e) Verbal Inspiration. f) Partial Inspiration. g) Plenary Inspiration. 4. THE CLAIMS OF THE SCRIPTURES THEMSELVES: a) The Old Testament. b) The New Testament. 5. THE CHARACTER (OR DEGREES) OF INSPIRATION. a) Actual
Rev. William Evans—The Great Doctrines of the Bible

Exodus
The book of Exodus--so named in the Greek version from the march of Israel out of Egypt--opens upon a scene of oppression very different from the prosperity and triumph in which Genesis had closed. Israel is being cruelly crushed by the new dynasty which has arisen in Egypt (i.) and the story of the book is the story of her redemption. Ultimately it is Israel's God that is her redeemer, but He operates largely by human means; and the first step is the preparation of a deliverer, Moses, whose parentage,
John Edgar McFadyen—Introduction to the Old Testament

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