"These are the accounts of the Tabernacle..."

The only true count on earth was of...the Holy Tabernacle...

The Torah uses the word 'eleh/these'to emphasize that the only true accounts are those following. Whatever man counts when he wants to determine the total of his possessions on earth are only apparent possession; their count therefore is also only apparent, deceptive. The only true count on earth was of the components which comprised the Holy Tabernacle because it was something containing divine input, terumat HaShem, and because G‑d had His residence within it.

[The author implies that the very word mana/counts, testifies to its being misleading, deceptive. Perhaps we can support this with Balaam's outcry: "mi mana afar ya’acov/who can count the dust of Jacob?" (Num. 23:10) He referred to the deceptive nature of any "count." E.M.]

The Torah may also have used the word pekudim in preference to such words as spor or minui as we have been told (Baba Metzia 42) that matters which have been "counted" do not enjoy lasting blessing. The Torah wishes to emphasize that all the materials contributed for the construction of the Holy Tabernacle enjoyed lasting blessing. Normally, G‑d objects to a headcount; in this instance G‑d did not object to a count. On the contrary, every single component contributed and accounted for increased the amount of blessings G‑d bestowed on the Holy Tabernacle.

[Translated and annotated by Eliyahu Munk]