“These are the accountings of the Mishkan the Mishkan of Testimony that were counted by Moshe the work of the Leviim under Isamar the son of Aharon…. And Betzalel ben Uri … did everything that Hashem commanded Moshe” (Shemos 38:21–22).

The word “accountings” is usually understood to refer to the volume of donations and their uses. But this interpretation raises difficulties. If this was an accounting then it is far from complete. The Torah speaks only about the amount of gold and copper that received and with regard to the silver it counts only the half-shekels…. The amount of other materials that was received is not mentioned.

Rather the “accountings of the Mishkan” are all the things that the concept of the Mishkan brings to mind. They are all the things that belong to the Mishkan and comprise its essence.

I meet a refined young woman brimming with yiras Shamayim and good middos.

She talks of her parents. “My parents aren’t looking for honor or respect.”

I prod her and she opens up to me. She’s from south Israel and her parents eke out a living from a small kiosk. They began by selling sweets ice cream lottery tickets. When their customers asked them to provide sandwiches they began to make sandwiches: tuna omelets and roasted eggplant each item prepared fresh and wrapped carefully. A simple way to make a living. 

“But in my house when someone mentions the name of a rav my father stands up out of respect” the girl tells me. “If a person is a talmid chacham you can’t simply sit and not show him respect. My father can stand up ten times over the course of one meal for the sake of kavod haTorah.”

I’m silent willing these powerful words to penetrate me change me. 

“Do you know who makes the decisions in our house?” the girl continues. “Not my father or my mother. Only Hashem. Hashem makes the decisions. My father is an ocean of simplicity. He knows nothing about politics or what’s accepted in society. 

“The only thing that interests him is giving nachas to Hashem. He never preached to us never yelled at us. He’s always full of good cheer. Hashem’s honor has always been so important to him that we children simply had to give Hashem a place in our lives as well. Everything in our house revolves around what Hashem wants us to do.”

She tells me about her brothers who grew up in this remote city between the kiosk and the neighbors who are barely traditional. Today they are top students at the best yeshivos. Her eyes sparkle. “My father is so happy. You can’t imagine how much respect he shows my brothers when they come home from yeshiva how much he admires them for the Torah they learn.”

Sforno explains that the accounting of the precious metals used in the Mishkan is shows how small the sum was when compared to the treasures used for the two Batei HaMikdash. Despite that neither structure reached the exalted level of the simple Mishkan. It was only in the Mishkan that the Shechinah appeared to everyone through the Clouds of Glory and only the Mishkan did not fall to the people’s enemies.... 

These are the accountings of the Mishkan: the thoughts hearts deepest desires of the people who wanted — how very badly they wanted — to build a dwelling place for Hashem.

The Torah doesn’t tell us these quantities of gold and silver to impress us. On the contrary it wants to teach us how little gold and silver there was. There was so little that the simplicity the sincerity the love for Hashem and the burning to desire to build a Sanctuary for Him filled the rest.

“As Hashem commanded so they did...” (Shemos 39:43)

Even with all the wave of activity they remained completely subservient to Hashem’s command. No one distinguished himself by adding or detracting whether materially or spiritually. The mitzvah that stood before every individual was to carry out Hashem’s Will no more and no less.

I dream of being a simple woman like those people.

I dream of always remembering to bring Hashem into my home my Mishkan with such simplicity and with such profound sincerity. With such heart.