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The wise men who made the Tabernacle needed to make an accounting of all the works they had done in order to arouse the Jews' pleasure in their donations and the vessels that had been made with them. This pleasure brought a vital spirit to these vessels and further established the Tabernacle's work.

The Tabernacle was the means through which G‑d's presence was manifest in the world. The sockets of the Tabernacle were its base, as the boards which formed the walls were inserted into these sockets. The final, lowest sefira of the ten sefirot is malchut; according to the Ari, the sockets, the lowest element of the Tabernacle, manifest this sefira.

The only true count on earth was of the components which comprised the Holy Tabernacle. Normally, G-d objects to a headcount. In this instance G-d did not object; on the contrary - every single component contributed and accounted for increased the amount of blessings G-d bestowed on the Holy Tabernacle.

Atonement is necessary when, through our transgression, we have separated ourselves from the Jewish community. By giving the donation of a half-shekel, we thereby rejoin the Jewish people and the sacrifice becomes truly a sacrifice of the entire nation.

The revealed level of divine light is called "lower Shechinah" and the hidden level is called "higher Shechinah".  Man, in building his personal Tabernacle of service to G-d, accesses the lower Shechinah through the fulfillment of "active" mitzvahs and he accesses the higher Shechinah through the fulfillment of "passive" mitzvahs.

The Talmud dictates that a blessing only dwells on something hidden; the Lubavitcher Rebbe says that although counting something interferes with its blessing, when the counting is done "according to Moses", the blessing is limitless.