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 explains that when the work on the temple was completed, Moses said to the Jews “Come, I will give you an account” (of all that had been used).

Why did he give them an account? Moreover, God himself trusted Moses as stated, “Not so with my servant Moses, he has been very faithful in all my house”.

But Moses said “Come and settle accounts with me” Why? Because he heard the Israelites talking behind his back, as stated “And when Moses goes out to the Mishkan….. they will watch Moses”, what did they say? Rabbi Yitzhak said: They praised him.

Rabbi Chama said: They belittled Moses, some of them even said: “Look at his neck! He eats from the Jews, drinks from the Jews and everything he has is from the Jews”.

Another would answer: “A man who is in charge of the work of the Mishkan, do you not expect him to be rich?” and when Moses heard this he said to them “verily when the Mishkan is built, I will give you a full report”.

In addition to the simple enumeration of Pekudei conveying the meaning of appointment, duty or responsibility, according to some commentators, the term “Pekudei” in this verse does not refer to the amount of materials but to the assignment and task given to the Levites regarding the tabernacle.

Rabbeinu Bachya explains that this refers to the mishkan and its components which were entrusted to the Gershonites and Merarites under the supervision of Ithamar, son of Aaron, which is why he is specifically mentioned.

These elements collectively formed the structure of the Mishkan, but the temple utensils such as the Ark, Menorah, Table and Altar were under the jurisdiction of the Kohathites who were supervised by Elazar son of Aaron and these utensils were considered a separate category from the general structure of the temple of God.

To understand this, Rabbi Levi Yitzhak explains that there are two levels to serving God:

1. Recognizing the greatness of God through wonders and miracles that defy nature and lead people to serve Hashem (God) with awe

2. Reaching a higher understanding and recognizing the true greatness of God as the Creator of all things, which leads to service based on deep intellectual and spiritual conviction.

When the Israelites left Egypt, they were not yet spiritually mature, they relied on the miracle of God's presence and even at Mount Sinai their understanding increased to the point of recognizing God directly as Creator beyond the need for real miracles.

When they rebelled by making the golden calf, they lost this higher perception (understanding through their intellect) and returned to relying on miracles.