Exodus 38:21
This is the sum of the tabernacle, even of the tabernacle of testimony, as it was counted, according to the commandment of Moses, for the service of the Levites, by the hand of Ithamar, son to Aaron the priest.
Original Language Analysis
פֻּקַּ֖ד
as it was counted
H6485
פֻּקַּ֖ד
as it was counted
Strong's:
H6485
Word #:
2 of 17
to visit (with friendly or hostile intent); by analogy, to oversee, muster, charge, care for, miss, deposit, etc
מִשְׁכַּ֣ן
even of the tabernacle
H4908
מִשְׁכַּ֣ן
even of the tabernacle
Strong's:
H4908
Word #:
3 of 17
a residence (including a shepherd's hut, the lair of animals, figuratively, the grave; also the temple); specifically, the tabernacle (properly, its w
מִשְׁכַּ֣ן
even of the tabernacle
H4908
מִשְׁכַּ֣ן
even of the tabernacle
Strong's:
H4908
Word #:
4 of 17
a residence (including a shepherd's hut, the lair of animals, figuratively, the grave; also the temple); specifically, the tabernacle (properly, its w
אֲשֶׁ֥ר
H834
אֲשֶׁ֥ר
Strong's:
H834
Word #:
6 of 17
who, which, what, that; also (as an adverb and a conjunction) when, where, how, because, in order that, etc
פֻּקַּ֖ד
as it was counted
H6485
פֻּקַּ֖ד
as it was counted
Strong's:
H6485
Word #:
7 of 17
to visit (with friendly or hostile intent); by analogy, to oversee, muster, charge, care for, miss, deposit, etc
עַל
H5921
עַל
Strong's:
H5921
Word #:
8 of 17
above, over, upon, or against (yet always in this last relation with a downward aspect) in a great variety of applications
פִּ֣י
according to the commandment
H6310
פִּ֣י
according to the commandment
Strong's:
H6310
Word #:
9 of 17
the mouth (as the means of blowing), whether literal or figurative (particularly speech); specifically edge, portion or side; adverbially (with prepos
בְּיַד֙
by the hand
H3027
בְּיַד֙
by the hand
Strong's:
H3027
Word #:
13 of 17
a hand (the open one [indicating power, means, direction, etc.], in distinction from h3709, the closed one); used (as noun, adverb, etc.) in a great v
בֶּֽן
son
H1121
בֶּֽן
son
Strong's:
H1121
Word #:
15 of 17
a son (as a builder of the family name), in the widest sense (of literal and figurative relationship, including grandson, subject, nation, quality or
Cross References
Acts 7:44Our fathers had the tabernacle of witness in the wilderness, as he had appointed, speaking unto Moses, that he should make it according to the fashion that he had seen.2 Chronicles 24:6And the king called for Jehoiada the chief, and said unto him, Why hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the collection, according to the commandment of Moses the servant of the LORD, and of the congregation of Israel, for the tabernacle of witness?Numbers 1:50But thou shalt appoint the Levites over the tabernacle of testimony, and over all the vessels thereof, and over all things that belong to it: they shall bear the tabernacle, and all the vessels thereof; and they shall minister unto it, and shall encamp round about the tabernacle.Numbers 9:15And on the day that the tabernacle was reared up the cloud covered the tabernacle, namely, the tent of the testimony: and at even there was upon the tabernacle as it were the appearance of fire, until the morning.Numbers 10:11And it came to pass on the twentieth day of the second month, in the second year, that the cloud was taken up from off the tabernacle of the testimony.Numbers 1:53But the Levites shall pitch round about the tabernacle of testimony, that there be no wrath upon the congregation of the children of Israel: and the Levites shall keep the charge of the tabernacle of testimony.Exodus 6:23And Aaron took him Elisheba, daughter of Amminadab, sister of Naashon, to wife; and she bare him Nadab, and Abihu, Eleazar, and Ithamar.Numbers 18:2And thy brethren also of the tribe of Levi, the tribe of thy father, bring thou with thee, that they may be joined unto thee, and minister unto thee: but thou and thy sons with thee shall minister before the tabernacle of witness.
Historical Context
Ithamar, Aaron's youngest son, supervised the Gershonite and Merarite Levitical divisions (Numbers 4:28, 33), responsible for tabernacle transport. His oversight of the accounting demonstrated priestly responsibility for administrative accuracy alongside ritual duties. This early establishment of financial accountability became pattern for Israel's religious institutions.
Questions for Reflection
- What does multi-layered accountability (Moses commands, Levites execute, Ithamar supervises) teach about oversight in ministry?
- How does including even priestly families in stewardship requirements demonstrate that accountability applies universally?
Related Resources
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Analysis & Commentary
Numbering 'as it was counted, according to the commandment of Moses' (אֲשֶׁר פֻּקַּד עַל־פִּי מֹשֶׁה, asher pukkad al-pi Mosheh) by Levites under Ithamar the priest demonstrates ordained accountability structure. Moses commanded the accounting; Levites (service tribe) executed it; Ithamar (priestly authority) supervised—establishing multiple layers of oversight. This system prevents both misuse and false accusation, teaching that ministry finances require checks and balances. The specific mention of Ithamar (Aaron's son) demonstrates that accountability extends even to priestly families—no one is above stewardship requirements.