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Parashah #23 P’kudei / Accounts

In Weekly Torah Portions | on February, 27, 2014 | by

Parashah # 23
P’kudei ~  פקודי ~ Accounts
Torah:   Sh’mot / Exodus 38:21 ~ 40:38
Haftarah: M’lakim Alef / 1st Kings 7:40 ~ 8:21
B’rit Hadashah: Revelation 15:5 – 8

With P’kudei (P’koo-day), we’ve reached our final parashah in the book of Sh’mot / Exodus. Remember, sh’mot means names which is the plural form of the word shem, meaning name.


Verses 22 & 23 mention B’tzal’el, from the tribe of Y’hudah / Judah and Oholi’av, from the tribe of Dan. We see “from the least to the greatest” were involved in the making of the Tabernacle. Yehuda was the largest tribe and was the first in “marching” order as they traveled whereas Dan was the smallest tribe and brought up the rear in their travels. Also, when we met these men earlier, I shared that B’tzal’el meant in the shadow of God’s protection and tent of my father is the meaning for Oholi’av.

No where in Torah do we see The Almighty requesting or requiring a detailed public accounting of all the things donated and used in the building of the Mishkan / Tabernacle. Yet, in 36:8 – 38:20, Moshe does so voluntarily. Verses 24 – 29 tell us (in The Complete Jewish Bible) the weights of the different metals.

Gold~1,930 pounds

Silver~6,650 pounds

Bronze~4,680 pounds

These metals alone weighed 13,260 pounds, which is well over 6½ tons. This doesn’t include the weight of the material and skins for the curtains nor the planks for making the outer court and braces for the structure itself. Can you begin to imagine the amount of time it took to tear down the Tabernacle, transport it until the cloud came to a rest and then to set it up again? Oy vey!!!

News update: The Temple treasures mentioned in this Torah Portion, both here and in the story of Solomon bringing the treasures, are referenced in one of the scrolls found with the Dead Sea Scrolls in 1948. It is the Copper Scroll. Recently the Copper Scroll was decoded and it tells where these mentioned treasures were hidden before the Babylonian invasion. You can read about it in detail at http://copper-scroll-project.com/. Jimmy Barfield, the translator of the Copper Scroll is a friend of this ministry.



Integrity is a two-way street. Others had the responsibility to judge Moshe favorably but at the same time it was his responsibility to avoid creating a situation where they might draw the wrong conclusion. Each and every one of us should be sensitive to this as well. In my opinion, it is all the more so for those in leadership.

Moshe, because of his prominence, knew all eyes were upon him. One of his many talents was being a foremost fundraiser in Israel and he chose to give a detailed accounting of what came in and how it was used. His example should be followed today by every charitable organization. If you are giving to a not-for-profit organization, they should be willing to give an accounting of how their funds are spent and rightly so, I might add.

Too often we hear someone say “I don’t care what anybody thinks – I know I’m doing the right thing.” However, the Torah approach is to do what is right in the eyes of Yehovah and not give the wrong impression to our brothers and sisters. In fact, Mishlei / Proverbs 3:4 states: “You shall find favor and understanding in the eyes of God and mankind.” We would do well to be inspired by Moshe and take steps to enhance our integrity and accountability.

One commentary spoke about taking this same approach with our personal lives. The Hebrew words for “spiritual accounting” is (Khesh-bone Hah-neh-fesh) Cheshbon Hanefesh. The example was: “If someone is trying to stop gossiping (Lashon Hara), they should keep track (account) of the number of times they gossip during the day. If that person performs a Cheshbon (accounting) for 80 consecutive days, they will become a new person.” As I read this, I thought, “how interesting!” In the secular world, we’ve been taught if we have a bad habit and will refrain from it for 90 days, the habit will be broken and conversely if we want to establish a good habit, do it for 90 days and it will become a part of your being. Like drinking water . . . I wouldn’t think of being without my water bottle. It’s become a habit!!!

Another matter of accountability: I have learned no matter how much I mature or how much I learn, I need at least two or three close relationships in order to function in a healthy fashion. We all need at least two or three very close friends for accountability. Kohelet / Ecclesiastes 4:12 comes to mind. “Moreover, an attacker may defeat someone who is alone, but two can resist him; and a three-stranded cord is not easily broken.” Then I started thinking about other “threes”:

• Triune nature of God: Father, Son and Holy Spirit (Mattit’yahu / Matthew 28:19)
• Tabernacle: Outer Court, Holy Place, Holy of Holies(Sh’mot / Exodus 26-36)
• Tabernacle Metals: Bronze, Gold, Silver (Sh’mot / Exodus 25:3)
• Tabernacle Colors: Scarlet, Blue, Purple (Sh’mot / Exodus 25:4)
• Pilgrimage Feasts: Pesach, Shavuot, Sukkot (D’varim / Deuteronomy 16:16)
• Virtues: Faith, Hope, Love (1Corinthians. 13:13)
• Man: Body, Soul, Spirit (1 Thessalonians 5:23)
• Physical Development: Child, Teen, Adult (Alef Yochanan / 1st John 2:12-14)
• Gifts for Yeshua: Gold, Frankincense, Myrrh (Mattit’yahu / Matthew 2:11)
• Gifts for the Prodigal: Robe, Sandals, Ring (Luke 15:22)
• Testify: Water, Spirit, Blood (Alef Yochanan / 1st John 5:8)
• Heavenly bodies: Sun, Moon, Stars (1st Corinthians 15:41)
• Stages of growth: Blade, head, full grain (Mark 4:28)
• Abundance: Grain, Wine, Oil (Yirme’yahu / Jeremiah 31:12 & Yo’el / Joel 2:19)
• Yeshua: The Way, the Truth, the Life (Yochanan / John 14:6)
• Angels cry: Holy, holy, holy (Yesha’yahu / Isaiah 6:3 & Revelation 4:8)
• Patriarchs: Avraham, Y’itz’chak, Ya’akov (Sh’mot / Exodus 3:15)
• Time: Past, present, future (Revelation 1:19)

Anyway, while it is important for us to have close friends, The Holy One expects us to try to make decisions based on His will. When it comes to truly significant issues, we should think of what He would want us to do.



We are told about the ornament for the holy turban in verse 30. It was inscribed with (Kah-dosh L’Yeh-hoe-vah) Kadosh L’Yehovah / Set apart for Yehovah in my Complete Jewish Bible. Other translations render it as . . .

• Holy to the Lord
• Holiness to the Lord
• Consecrated to the Lord

In Sh’mot / Exodus 28:38 we were told it was worn on Aharon’s forehead. I thought of 1st Peter 2:9 where we, as Believers, are called “a royal priesthood”. Just think about it . . . if we were to wear such an ornament on our foreheads 24 / 7 would we act differently than we do now? Would I be kinder to my family and friends like I am to total strangers? Am I really “set apart for Yehovah” 24 / 7? Abba, help me!!!!

Verse 32 says “. . . the people of Israel doing everything exactly as The Holy One had ordered Moshe.” According to verse 33 they brought the following to Moshe . . .

• the tent
• all its furnishings
• clasps
• planks
• crossbars
• posts
• sockets
• covering of tanned ram skins
• covering of fine leather
• curtain for the screen
• ark for the testimony
• its poles
• the ark cover
• the table
• all its utensils
• the showbread
• the pure menorah
• its lamps
• their arrangement for display
• its accessories
• oil for the light
• the gold altar
• the anointing oil
• the fragrant incense
• the screen for the entrance to the tent
• the bronze altar
• its bronze grate
• its poles
• all its utensils
• the basin
• its base
• the tapestries for the courtyard
• their posts and sockets
• the screen for the entrance to the courtyard
• its ropes and tent pegs
• all the utensils for the service in the tabernacle
• the garments for officiating
• the holy garments for Aharon
• the garments for his sons

Given this all inclusive list, I believe just as each item above was important to the function of The Tabernacle, each one of us is important to the function of The Holy One here on earth. Some of us serve as hands (servants), others feet (evangelists), still others are the eyes & ears (watchmen).

Again in verse 42 “the people of Israel did all the work just as Yehovah had ordered Moshe.” It occurred to me, our Abba Father is miraculous, and He could have made other arrangements for building the Mishkan / Tabernacle with all its appointments, as well as the garments for the priests. Instead, He chose to involve B’nei Isra’el, whom He loved so much. It was a joint effort . . .

• His planning and provision
• their sharing (His provision) and labor.

Verse 43 states “they had done it”, two times! And Moshe blessed them.” Blessing the nation was something he would do only one more time just prior to his death.



Yehovah tells Moshe in verse 2 to set up the Tabernacle on the “first day of the first month”. Then in verse 17 it actually happened on the “first day of the first month of the second year”. The first month of the Hebrew calendar is Nisan, a very important month. We are told the 1st of Nisan was when . . .

• The water dried up from the flood of Noah’s time
• The exile in Egypt was ending
• The erection of the Tabernacle and
• The beginning of (Pay-sahk) Pesach / Passover

. . . and I’m sure there are others. Some believe it is the anniversary of creation as well.

Verses 3 – 8 give very detailed instruction for the placement of the items in The Tabernacle.

• The ark for the testimony was placed in first and concealed with a curtain. This area became the (Koe-desh Koe-deh-sheem) Kodesh Kodeshim / Holy of Holies.
• The table and its display, I believe, refers to the Table of Showbread.
• Next came the menorah and its lamps were lit.
• Then the gold altar of incense was placed in front of the curtain concealing the Ark.
• Another curtain or screen is hung.
• The basin with its water was set between the tent of meeting (Holy Place) and the altar.
• The altar was placed in front of the entrance to The Tabernacle.
• Then the courtyard was set up
• And finally the entrance to the courtyard

According to verses 18 – 33, Moshe was the one who erected The Tabernacle.

We know the cloud moves from Mt Sinai to the Tabernacle (verse 34). Can you imagine? Can you begin to comprehend what an awesome sight it must have been? To watch the cloud, the Shechinah, (sheh-key-nah), representing the presence of Elohim / Almighty God. It once covered Mt Sinai and moved from there to the Tabernacle. Imagine! All because He wanted to dwell among His people. It would be overwhelming!!! As awesome as it must have been, we must remember, it was only a shadow of the real event which we are privileged to read about in the Book of Revelation. It is an event we have not yet seen but the time is approaching faster with each day we live!!!


P’kudei ~ פקודי ~ Accounts
Haftarah: M’lakim Alef / 1st Kings 7:40 ~ 8:21

These verses bring us the completion of Shlomo’s / Solomon’s Temple in Jerusalem and is filled with references to the traditions of the past which are based on the Patriarchs as well as the Torah revealed at Mount Sinai.

Solomon brings his father’s wealth into the Temple treasury. It had been accumulated for the construction and upkeep of the Temple. David had unselfishly made all the preparations he could. We are told the procession to the new Temple included not only the Ark which contained the Tablets but the Tent of Meeting which was built in the Wilderness. It was believed the Temple was merely a continuation of the Tabernacle.


P’kudei ~ פקודי ~ Accounts
B’rit Hadashah: Revelation 15:5 – 8

Revelation 15:5 – 8      Verse 8, in particular, refers to the sanctuary being filled with smoke from The Holy One’s (Sheh-key-nah) Sh’khinah / Shekinah, representing His power and no one could enter the sanctuary. This is a direct parallel with Sh’mot / Exodus 40:34.

From a prophetic standpoint, according to verses 7 & 8, it appears Yehovah’s people are victorious and His fury is going to be poured out on those who follow the Beast.


The corresponding Psalm for this Torah portion is: Psalm 45

Chazak, chazak, v’nit chazek!
(Kah-zahk, kah-zahk, v’neet kah-zehk!)

Be strong, be strong and let us be strengthened!

Next week’s lesson: Parashah #24
 Vayikra ~ ויקרא ~ And he called

Torah: Vayikra / Leviticus 1:1 ~ 5:26 (6:7)
Haftarah: Yesha’yahu / Isaiah 43:21 ~ 44.23
B’rit Hadashah: Romans 8:1 – 13; Ivrim / Hebrews 10:1 – 14 & 13:10 – 16

Shavuah tov (Have a good week)!!!

Who fills his mind with Torah clears it of fear and folly.
Rabbi Chanina Sgan HaKohanim

Organize yourselves into classes for the study of Torah,
since it can best be acquired in association with others.
Talmud: Berkot 63b

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