Exodus 38:21

These are the sums, weights, and numbers of the Tabernacle of the Testimony, which were counted by the word of the mouth of Mosheh. But the service of the Levites was by the hand of Ithamar bar Aharon the priest.

THESE ARE THE ACCOUNTS OF THE TABERNACLE, THE TABERNACLE OF THE TESTIMONY. Scripture uses this expression because the term “Tabernacle” means the curtains of fine-twined linen, which are so called both when the command was given (above, 26:1). and at the construction of the Tabernacle, (ibid., 36:8). See also Ramban further on, 39:33. while “the Tabernacle of the Testimony” includes the entire building, which is the Tabernacle made to house the Tablets of the Testimony.
In the opinion of many scholars the phrase these are the accounts of the Tabernacle refers back to all the things mentioned above, the verse stating that the Tabernacle and its vessels, namely, the house and the court and all that was made for them, constituted the service entrusted to the Levites at the command of Moses by the hand of Ithamar [whose duty it was to hand over to each family the service that devolved upon it]. But the holy vessels — the ark, the table, the candelabrum, and the altars — are not included in the term “Tabernacle,” for they were in the hands of Eleazar. But this is not my opinion, for why should Scripture mention the entrusting of those things given to Ithamar, and not mention that of Eleazar, which was the more honored one? Rather, these are the accounts of hints at those things that Scripture mentions in the section further on, thus stating that the silver of them that were numbered of the congregation was a hundred talents etc., — from which were made the sockets, the hooks for the pillars, the overlaying of their capitals and their fillets., Verses 27-28. And the brass of the wave-offering, which was seventy talents, from which were made the brazen altar and its grating and all its vessels, and the sockets of the court and the pins, Verses 29-31. — all these Moses gave over by number and weight through the hand of Ithamar. Now the section does not say what was done with the gold, for that was partly in the charge of Ithamar, namely, that used for covering the boards and the bars, and part of it was in the charge of Eleazar — the ark and the cover, the candelabrum, the table, and the golden altar. Now since one cannot know exactly how much gold went into the covering of each of these vessels, Scripture did not say that Moses gave it over to them by number and weight. It is for this reason that Scripture did not mention here the entrusting of the things given to Eleazar, for its intention here is …

אלה פקודי, the count of the silver, gold, and copper contributed.

אלה פקודי המשכן, all the individual components described previously are the ones concerning which the Torah wrote ובשמות תפקדו את כלי משמרת הקדש...ביד איתמר, “you shall list by name the objects that are their porterage tasks.” (Numbers 4,32-33) The meaning of the line is that each and everyone of these items was important enough to be known by its specific name. In other words, one did not refer to it only by the name of the category of utensils it belonged to, such as “fork,” but one had a name for each fork. This method of naming each item individually contributed to their being of permanent significance. The Talmud Yuma 71 goes to the length of stating categorically that if anyone thought that once such a utensil had been “used up,” i.e. had outlived its usefulness it would be permanently consigned to oblivion this is not so. It will even resurface after the resurrection of the people who used it when they were alive. This is derived from Exodus 26,15 עצי שטים עומדים, the word עומדים being taken to mean that they will endure indefinitely. Neither will any of the utensils used in the Tabernacle fall into the hands of our enemies. This is the opposite of what happened to the “permanent” Temple, בית עולמים, built by Solomon. It is significant that in the account of what Nebuchadnezzar captured not a word is mentioned about a single item that used to be part of the Tabernacle in the desert.

אלה פקודי המשכן, “these are the records of the Tabernacle, etc.;”

העדות, “the testimony;” The Tabernacle served as testimony to the gentile nations that Hashem had forgiven His people for the sin of the golden calf. It proved that His glory resided amongst them again. An alternate interpretation: the word עדות, serves as testimony on behalf of Moses that at the time when the people suspected him of having stolen from the shekalim which had served Moses at the census, Moses had asked that once the Tabernacle would be complete its existence should serve as testimony that he had not taken a single piece of silver for himself. The people examined the amounts of silver used in the construction of the Tabernacle and found that the silver they thought had disappeared had actually been used in making the hooks for the hangings around the Tabernacle’s courtyard. This is hinted at in the text of the Torah in Exodus 36,7, where the respective first letters in the line: והמלאכה היתה דים , “the raw material they had was sufficient,” have a numerical value of 15, i.e. there had been 15 hooks in those hangings which had been constructed from the “excess” silver not used up for making the sockets of the boards and the entrance pillars. In our daily morning prayers 15 adjectives of the Lord being Truth recited immediately after the kriat sh’ma are appended as a reminder of this.

ביד איתמר, “by the hand of Ittamar;” even though Moses was the commander in chief, it was necessary to mention Ittamar also, as authority is not exercised over the Jewish people by fewer than at least two people.