AND MOSES ASSEMBLED ALL THE CONGREGATION OF THE CHILDREN OF ISRAEL. The expression all the congregation of the children of Israel includes the men and women, for all donated to the work of the Tabernacle. Thus Moses, after having commanded Aaron, and the rulers and all the children of Israel — the men — all that the Eternal had spoken with him in Mount Sinai, following the breaking of the Tablets, and after he had put the veil on his face [as all this is narrated in the preceding section], again commanded that the people be assembled, whereupon the whole congregation gathered to him — men, women, and children.
It is possible that this occurred on the day following his descent from the mountain, and he told all of them the subject of the Tabernacle which he had been previously commanded, before the breaking of the Tablets. For since the Holy One, blessed be He, became reconciled with them and gave Moses the second Tablets, and also made a new covenant that G-d would go in their midst, He thereby returned to His previous relationship with them, and to the love of their “wedding,” and it was obvious that His Presence would be in their midst just as He had commanded him at first, even as He said, And let them make Me a Sanctuary, that I may dwell amongst them. Therefore Moses now commanded them all that he had been told at first.

ויתן אל משה וגו׳ AND HE GAVE UNTO MOSES etc. — There is no “earlier” or “later” (no chronological order) in the events related in the Torah: in fact the incident of the golden calf (related in ch. 31) happened a considerable time before the command regarding the work of the Tabernacle was given (ch. 25 and the following chapters). For on the seventeenth of Tammuz were the Tablets broken (when the people were worshipping the calf) and on the Day of Atonement God became reconciled with Israel (after Moses had prayed 80 days for forgivenness; so that it is very unlikely that the command for the building of the Tabernacle should have been given before that day) and on the next day, the eleventh of Tishri (cf. Rashi on Exodus 33:11, at end of comment on ושב אל המחנה), they began to bring their contributions for the Tabernacle which was set up on the first of Nisan. (From the seventeenth of Tammuz until the eleventh of Tishri are almost three months — ימים רבים) (Midrash Tanchuma, Ki Tisa 31).