What does the word Pekudei mean?
After describing the construction of the temple and its furnishings, but not yet detailing the priestly garments for Aaron and his sons, the Torah describes the total donations received for the construction. That is the number (pekudei) for the construction of the Mishkan (tent of testimony) counted at the command of Moses, the counting being done by the Levites under the direction of Ithamar, son of the high priest Aaron. The most straightforward understanding of Pekudei is that it refers to an inventory or numerical count of the materials donated for the construction of the Mishkan and pekudei as the accounting of materials. The Torah lists how much gold, silver, and copper were received and details how they were used in the various components of the temple and Rashi (one of the most famous Torah interpreters) explains that Moses did not simply collect resources. He meticulously counted each donation to ensure there was no fraud or misuse of materials and the midrash Tanchuma ex...