(16) Thou shalt . . . appoint it for the service of the tabernacle.--It appears, by Exodus 38:27-28, that the silver collected by this tax, which amounted to above a hundred talents, was employed for making the sockets which supported the boards of the tabernacle (Exodus 26:19-25), and those of the pillars of the vail (Exodus 26:32), together with the hooks for the pillars of the court, their capitals, and connecting rods. Thus, so long as the tabernacle stood, the precious metal paid as ransom remained in the sight of the people, and was a continual "memorial," or reminder, to them of the position into which they were brought by covenant with God.

Verse 16. - The application of the "atonement money" is stated more distinctly in Exodus 38:27, 28. It was employed for the silver sockets that supported the boards of the tabernacle, and for the hooks, capitals, and connecting rods of the pillars which surrounded the court. Thus employed, it was a continual "memorial" in the eyes of the people, reminding each man of his privileges and duties

30:11-16 The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Ac 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make atonement for the soul, but it may be used for the honour of Him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.And thou shall take the atonement money of the children of Israel,.... The half shekel, the ransom of their souls:

and shall appoint it for the service of the tabernacle of the congregation; for the building of the tabernacle, for the repairs of it, and for the sacrifices offered in it; particularly we find that this first collection this way was appropriated to the silver sockets of the sanctuary, and the vail, for the silver hooks, and for the pillars, Exodus 38:27,

that it may be a memorial unto the children of Israel before the Lord, to make an atonement for your souls; to put them in mind that they were sinners, that their lives were forfeited, that a ransom price was given and accepted of God, that hereby atonement, in a typical sense, was made for them; and this was before the Lord, as a token of their gratitude to him, and of their acknowledgment of the favour.