This is the sum of the tabernacle That is, this is the charge of the foregoing work of the tabernacle, under the direction of the two chief workmen. For the service of the Levites, by the hand of Ithamar The particle for is not in the original, and therefore it may be better rendered, By the ministry of the Levites, under the conduct of Ithamar. By Moses's appointment the Levites took and kept an account of the gold, silver, and brass, that was brought in for the use of the tabernacle, and how it was employed. Ithamar, the son of Aaron, was appointed to draw up this account. The gold amounted to twenty-nine talents, and seven hundred and thirty shekels, which sum of gold, at the rate of f5,250 to a talent, and f1.
15 s. to a shekel of gold, will be found to have amounted to upward of f150,000 English. As to the silver, there being six hundred and three thousand five hundred and fifty, who offered each of them half a shekel, as Exo 38:26 informs us, three hundred and one thousand seven hundred and seventy-five shekels were thus raised, which sum amounts to thirty-five thousand two hundred and seven pounds, English. The raising of the gold by voluntary contribution, and silver by way of tribute, shows that either way may be taken for the defraying of public expenses, provided that nothing be done by partiality.