Exodus 38 … Consider His Accounting

Accounting: the process of systematically recording and managing financial accounts; a statement of debits and credits; a settling or balancing of accounts.

“This is the number of the things for the tabernacle, the tabernacle of the testimony, as they were numbered according to the command of Moses, for the service of the Levites, by the hand of Ithamar the son of Aaron the priest,” (38:21).

The acacia wood, the fine twisted linen, the blue and purple and scarlet material, the bronze, the silver, and the gold; every bit of every item in the making of the tabernacle was numbered and counted. Every bit intended to be a part of the tabernacle was included and every part included was counted. There was not one part of the tabernacle unknown and not one part excluded.

Consider His Accounting

His Accounting predetermined the materials and cost to build the tabernacle. Nothing was left to chance or debate. The LORD had commanded and already accounted for the precise materials, dimensions and cost entailed in the construction of His tabernacle. (Exodus 25-27; 30)

His Accounting numbered and counted every item contributed and disbursed for the tabernacle. The detailed and comprehensive numbering system certified nothing was overlooked in the systematic accounting of the construction of the tabernacle. (Exodus 38)

His Accounting balanced His projection with the production of the tabernacle. The LORD ensured the estimate perfectly equaled the actual costs and materials used. Everything was built and accounted for, exactly as commanded, according to His flawless design and detailed instruction. (Exodus 25-27; 30 and Exodus 38)

How do we respond to His Accounting?

  •  When we place our faith in Christ for our salvation, His Holy Spirit comes to dwell within us. Our eternity is guaranteed, and until heaven He continues to conform us into His holy dwelling, the image of His Son. We can have full confidence and assurance He will complete the task; His Accounting has predetermined it.
    • “For we know that if the earthly tent which is our house is torn down, we have a building from God, a house not made with hands, eternal in the heavens,” (2 Corinthians 5:1).
    • “…just as He chose us in Him before the foundation of the world, that we would be holy and blameless before Him. In love He predestined us to adoption as sons through Jesus Christ to Himself, according to the kind intention of His will… In Him 11 also we have obtained an inheritance, having been predestined according to His purpose who works all things after the counsel of His will…” (Ephesians 1:4-5, 10-11).
    • For I am confident of this very thing, that He who began a good work in you will perfect it until the day of Christ Jesus,” (Philippians 1:6).
      • (I wanted to include the Message version of this verse below, often referred to by a very dear friend of mine. Whenever she speaks of this verse, she is brought to tears. May it ignite the same passionate response in us!) “There has never been the slightest doubt in my mind that the God who started this great work in you would keep at it and bring it to a flourishing finish on the very day Christ Jesus appears,” (Philippians 1:6 MSG).
  • We can find strength and comfort in His care for us. The same amazing Creator God, Who counts and names the stars, is intimately acquainted with each of His own. His Accounting is personal, powerful and attentive; none of His are overlooked.
    • “He counts the number of the stars; He gives names to all of them,” (Psalm 147:4).
    • “You have taken account of my wanderings; Put my tears in Your bottle Are they not in Your book?” (Psalm 56:8).
    • “Your eyes have seen my unformed substance; And in Your book were all written The days that were ordained for me, When as yet there was not one of them,” (Psalm 139:16).
    • “Then those who feared the LORD spoke to one another, and the LORD gave attention and heard it, and a book of remembrance was written before Him for those who fear the LORD and who esteem His name,” (Malachi 3:16).
    • “Nevertheless do not rejoice in this, that the spirits are subject to you, but rejoice that your names are recorded in heaven,” (Luke 10:20).
    • “Are not five sparrows sold for two cents? Yet not one of them is forgotten before God. Indeed, the very hairs of your head are all numbered. Do not fear; you are more valuable than many sparrows,” (Luke 12:6-7).
  • We need never wonder if we can be abandoned. His Accounting is perfect and our account has been settled through our faith in the shed blood of Jesus Christ, our Savior; when we are predestined and numbered as His, we are His for all eternity.
    • “And this is the will of him who sent me, that I shall lose none of all those he has given me, but raise them up at the last day,” (John 6:39).
    • “My sheep hear My voice, and I know them, and they follow Me; 28 and I give eternal life to them, and they will never perish; and no one will snatch them out of My hand,” (John 10:27-28).
    • “In Him, you also, after listening to the message of truth, the gospel of your salvation—having also believed, you were sealed in Him with the Holy Spirit of promise, 14 who is given as a pledge of our inheritance, with a view to the redemption of God’s own possession, to the praise of His glory,” (Ephesians 1:13-14).
    • “…for He Himself has said, “I will never desert you, nor will I ever forsake you,” (Hebrews 13:5).

Let’s Grow Together!

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