Biblical Reference:
The account of the man gathering wood is found in the Book of Numbers, specifically in Numbers 15:32-36. This passage is part of the narrative concerning the Israelites during their wilderness journey after the Exodus from Egypt.

Context and Background:
The incident occurs after God has given the Israelites various laws and commandments through Moses. In Numbers 15, God reiterates the importance of observing the Sabbath, a day of rest on the seventh day of the week, as a sign of the covenant between Him and the Israelites. The Sabbath was to be kept holy, and any work on this day was strictly prohibited.

The Incident:
Numbers 15:32-36 states:
"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 viewed the observance of the Sabbath. The Sabbath was not merely a day of rest but a sacred institution that symbolized Israel's relationship with God. The punishment meted out to the man gathering wood serves as a stark reminder of the holiness of God's commandments and the consequences of disobedience.

Interpretation and Lessons:
From a conservative Christian perspective, this narrative highlights the importance of obedience to God's laws and the need for reverence towards His commandments. The severity of the punishment reflects the gravity of violating a direct command from God, emphasizing that God's laws are not to be taken lightly.

The incident also serves as a foreshadowing of the ultimate rest found in Christ. In the New Testament, Jesus fulfills the law and offers a spiritual rest to believers, as seen in passages like Matthew 11:28-30. The Sabbath rest in the Old Testament points to the rest and peace that come through faith in Jesus Christ.

Historical and Cultural Context:
In ancient Israel, the community was bound by a covenant relationship with God, which included adherence to the Mosaic Law. The Sabbath was a distinctive mark of this covenant, setting the Israelites apart from other nations. The enforcement of the Sabbath law through such severe measures was intended to maintain the sanctity and identity of the Israelite community as God's chosen people.

Conclusion:
The account of the man gathering wood on the Sabbath serves as a powerful reminder of the importance of obedience to God's commandments and the sacredness of the Sabbath. It reflects the broader biblical theme of holiness and the call for God's people to live in accordance with His will.