Remember the background for this passage? Adonai rescues Beni Yisrael and leads them out to Sinai. He longs to be in a covenantal (marriage) relationship with them. They agree. Then even before the ink of the covenant dried (in this case: before the etchings in the tablets stopped smoking from the finger of God) the children of Israel have broken their side of the covenant. Adonai is angry, Moses is angry, Adonai doesn’t want to go with the people anymore, Moses doesn’t want to go on without Adonai. The people repent and mourn the loss of relationship. Adonai forgives, and agrees to continue on with the people. Moses cries out, “Please show me your glory!” Beni Yisrael is given a second chance.
This chapter starts out with Moses reminding the people of the “sign of the covenant”, the Shabbat.
“Almost every item in 25:1 – 30:10 is repeated in 35:4 – 40:38 in identical or similar words, except that the berms are mainly in the past tense instead of the future tense as previously.” This style of repetition is very common in the ancient Near East, and it also makes it easy to notice any differences. Moses is obeying everything that Adonai told him to do before Israel’s idolatrous golden cow. This time, this second chance, the children of Israel run toward Adonai instead of away. [Vs. 20-29]
In fact Israel’s heart had been so touched by the forgiveness of Adonai that they brought more than enough. [36:1-7] How is our heart touched by the forgiveness of Adonai?
Adonai’s forgiveness is truly amazing! Everything that He had talked to Moses about, prior to the Calf incident, He allows them to do. And when they had finished building everything that Moses had seen up on the mountain, Adonai said [Ex. 40:1] So Moses did it. (vs. 17-33) And Adonai came to visit His summer cottage [40:34-38] [Eph. 2]
(Vs. 1-3) Just like Beni Yisrael and their sin of the Golden calf, we also were sinners, walking “in the way of this world,” indulging the desires of the flesh and mind.”
(Vs. 4-10) Adonai has also shared His mercy and grace upon us. Even though we were dead, we have been made alive because of Yeshua!
(Vs. 11-16) Through His mercy, we have been formed into a new people, as Jews and Gentiles we are joined together as “one new man”. This is just like the Children of Israel. Adonai turned a rabble of slaves into a distinct nation, and new people chosen by Him.
(Vs. 17-19) We are now all joined into His family, by his mercy and through His Ruach!
(vs 20-22) And instead of building a Tabernacle for Adonai to dwell in, we ourselves are being built into a living Temple for Adonai to dwell in!
 Unless otherwise noted, all Scripture references are taken from the Tree Of Life Version (TLV), 2014.
 Walter Kaiser, The Expositor’s Bible Commentary, Rev. Ed., Zondervan, Grand Rapids, 2008. Pg. 551