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 for the tabernacle,

The materials used for Israel’s sanctuary were carefully counted and recorded. Such accountability honored the offerings of the people and affirmed that everything devoted to the Lord was handled faithfully.

Exo 39:43 And Moses inspected all the work and saw…
Exo 36:3 They received from Moses all the contributions…
Exo 30:16 Take the atonement money from the Israelites and use it…

the tabernacle of the Testimony,

The tabernacle was named for the testimony—the stone tablets of God’s covenant law kept within the ark. God’s dwelling among Israel rested upon His gracious covenant and called the nation to live in obedience to His holy will.

Num 1:50-53 Instead, you are to appoint the Levites over the tabernacle…
Num 17:7 Then Moses placed the staffs before the LORD…
Exo 25:21 Set the mercy seat atop the ark and put the Testimony…

as recorded at Moses’ command

Moses ensured that the work proceeded according to the pattern God had revealed on Sinai. Israel’s worship was not shaped by human preference but by the Lord’s instruction.

Num 4:49 At the LORD’s command through Moses they were numbered,…
Num 1:19 just as the LORD had commanded Moses.…
Num 3:39 The total number of Levites counted was 22,000.…

by the Levites

The Levites assisted in the care, transport, and administration of the sanctuary. Their service protected the holiness of the tabernacle and enabled the whole nation to approach God through the order He had established.

Num 3:6-8 Bring the tribe of Levi and present them to Aaron…
Num 8:19 And I have given the Levites as a gift to Aaron and his sons…
Num 18:2-4 But bring with you also your brothers from the tribe of Levi…

under the direction of Ithamar son of Aaron the priest.

Ithamar supervised this work as a son of Aaron and a priest appointed for tabernacle service. The ordered responsibilities of priests and Levites displayed God’s provision for reverent worship and anticipated the perfect priestly ministry of Christ, who brings His people into God’s presence.

Num 4:28 This is the service of the Gershonite clans…
Num 4:33 This is the service of the Merarite clans…
Exo 6:23 And Aaron married Elisheba, the daughter of Amminadab…

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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