These are the records of the Tabernacle, the Tabernacle of the Pact, that were drawn up at Moses’ bidding—the work of the Levites under the direction of Ithamar son of Aaron the priest.

המשכן משכן OF THE TABERNACLE, EVEN OF THE TABERNACLE — The word משכן is mentioned here twice in allusion to the Temple that was taken in pledge (משכן) — as it were — (as a security for Israel’s repentance) by being twice destroyed for Israel’s iniquities (Midrash Tanchuma, Pekudei 5).

משכן העדת THE TABERNACLE OF THE TESTIMONY — The Tabernacle was a testimony to Israel that God had shown Himself indulgent to them in respect to the incident of the golden calf, for through the Temple He made His Shechinah dwell amongst them (Midrash Tanchuma, Pekudei 6).

The Torah may also have used the word פקודים in preference to such words as ספור or מנוי as we have been told in Baba Metzia 42 that matters which have been "counted" do not enjoy lasting blessing. The Torah wished to emphasis that all the materials contributed for the construction of the Holy Tabernacle enjoyed lasting blessing. Normally, G'd objects to headcount; in this instance G'd did not object to a count. On the contrary, every single component contributed and accounted for increased the amount of blessings G'd bestowed on the Holy Tabernacle.

משכן העדות, the Torah begins to list the many ways in which this Temple (Tabernacle) was superior to those that superseded it. Firstly, it was the משכן העדות, so named because the Tablets of the Testimony were deposited therein. Secondly, אשר פקד על פי משה, it had been put up at the command of Moses; thirdly, עבודת הלוים ביד איתמר, the entire service of the Levites had been entrusted to the illustrious Ittamar, son of Aaron. Fourthly, ובצלאל בן אורי בן חור למטה יהודה עשה, the divinely inspired Betzalel was its principal architect. In view of all the above advantages of this structure none of it fell into enemy hands.
By contrast, the Temple erected by Solomon, most of the work for which was performed by labourers from Tzor, even though the Shechinah came to rest on it, was eventually destroyed, all of it having been lost totally. The inferiority of that structure is evident from the fact that the building itself was in need of regular, almost annual, repairs, as we know from Kings II 22,5 The second Temple was so inferior that it could not even be called משכן העדות, the residence of the Testimony, the Tablets having long since been lost. Neither had it been established by G’d’s command but by a dream that a gentile named King Cyrus dreamed that it was his duty to build a temple to the G’d in heaven. Compare Ezra 8,15. Moreover, there were hardly any Levites that bothered to return to the land of Israel at the time to take part in that return to Zion. In addition to this, consider that among the people building this second Temple, there were also pagans called Tzidonim and Tzurim, as documented in the Book of Ezra.

(1) And יהוה spoke to Moses, saying:(2) On the first day of the first month you shall set up the Tabernacle of the Tent of Meeting.

(17) In the first month of the second year, on the first of the month, the Tabernacle was set up.(18) Moses set up the Tabernacle, placing its sockets, setting up its planks, inserting its bars, and erecting its posts.(19) He spread the tent over the Tabernacle, placing the covering of the tent on top of it—just as יהוה had commanded Moses.

A Midrashic approach (Tanchuma 11): Betzalel, Oholiov, and all the artisans were endeavouring to erect the Tabernacle but were unable to do do so. This is the meaning of the words in 39,33: “they brought the Tabernacle to Moses.” The reason they brought it to Moses was their inability to erect it so that it would remain standing. Moses felt very badly about all this, seeing he had not had a personal share in working on the Tabernacle. G’d consoled him telling him that no other human being would be able to put up the Tabernacle, whereas as soon as Moses would begin to busy himself with erecting it, it would erect itself. This would teach the Jewish people that if Moses would be unable to erect the Tabernacle it would never become functional. G’d told him that He would record in the Torah that the Tabernacle had been erected by Moses personally, unassisted. This is the meaning of our verse in which Moses is instructed to erect the Tabernacle on the date mentioned. After hearing this, Moses said to G’d: “I do not know how to put it up.” G’d answered him: “you begin to busy yourself with it, and seeing that you have been shown it when it stood, it will stand by itself corresponding to the vision you have had.” This is the meaning of the words הוקם המשכן, “the Tabernacle was erected” (verse 17). G’d added further that He would write that the erection of the Tabernacle was credited to Moses. This is why the Torah also wrote: “Moses put up the Tabernacle” (verse 18).

(33) And he set up the enclosure around the Tabernacle and the altar, and put up the screen for the gate of the enclosure. When Moses had finished the work,(34) the cloud covered the Tent of Meeting, and the Presence of יהוה filled the Tabernacle.(35) Moses could not enter the Tent of Meeting, because the cloud had settled upon it and the Presence of יהוה filled the Tabernacle.

(36) When the cloud lifted from the Tabernacle, the Israelites would set out, on their various journeys;(37) but if the cloud did not lift, they would not set out until such time as it did lift.(38) For over the Tabernacle a cloud of יהוה rested by day, and fire would appear in it*in it I.e., in the cloud. by night, in the view of all the house of Israel throughout their journeys.