Biblical Reference:
The account of the man found gathering wood on the Sabbath is recorded in the Book of Numbers, specifically in Numbers 15:32-36. This narrative is situated within the broader context of the Israelites' wilderness journey after their exodus from Egypt and serves as a poignant illustration of the importance of Sabbath observance.

Context and Background:
The Sabbath, instituted by God as a day of rest, is a central tenet of the Mosaic Law. It is rooted in the creation narrative, where God rested on the seventh day (Genesis 2:2-3), and is reiterated in the Ten Commandments (Exodus 20:8-11). The Sabbath was intended as a sign of the covenant between God and Israel, a day set apart for rest and spiritual reflection.

The Incident:
Numbers 15:32-36 recounts the incident: "While the Israelites were in the wilderness, a man was found gathering wood on the Sabbath day. Those who found him gathering wood brought him to Moses, Aaron, and the whole congregation, and because it had not been declared what should be done to him, they placed him in custody. Then the LORD said to Moses, 'The man must surely be put to death. The whole congregation is to stone him outside the camp.' So the whole congregation took him outside the camp and stoned him to death, as the LORD had commanded Moses."

Theological Significance:
This passage underscores the seriousness with which God regarded the observance of the Sabbath. The act of gathering wood, seemingly mundane, was a direct violation of the command to rest, highlighting the principle that obedience to God's commandments is paramount. The severity of the punishment—death by stoning—reflects the gravity of the offense in the theocratic society of ancient Israel, where adherence to divine law was essential for communal holiness and identity.

Interpretation and Application:
From a conservative Christian perspective, this narrative serves as a reminder of the holiness and sanctity of God's commandments. It illustrates the concept of divine justice and the consequences of willful disobedience. While the New Testament offers a new covenant through Christ, emphasizing grace and mercy, the principles of reverence for God's laws and the importance of rest and worship remain relevant.

Historical and Cultural Insights:
In ancient Israel, the Sabbath was not merely a day of physical rest but a symbol of trust in God's provision. By refraining from work, the Israelites demonstrated their reliance on God rather than their own efforts. The communal enforcement of the Sabbath law, as seen in this account, reflects the collective responsibility of the Israelite community to uphold God's standards.

Conclusion:
The account of the man gathering wood on the Sabbath serves as a sobering reminder of the importance of obedience to God's commands and the sacredness of the Sabbath. It challenges believers to consider the weight of divine instruction and the call to live in accordance with God's will.