“Tell the Israelite people to bring Me gifts; you shall accept gifts for Me from every person whose heart so moves him.” – Exodus 25:2, JPS 1985 Tanach
While H’Shem conversed with Moshe on Mount Sinai, He gave him the instructions for the building of the Mishkan. In order for the Mishkan [portable tabernacle in the desert] to be built, first, a collection was necessary. The collection was a freewill offering of the people for H’Shem, for the sake of building a sanctuary, where H’Shem would dwell. Everyone gave according to what their heart inspired them to give.
The sin of the golden calf preceded the building of the mishkan (tabernacle). The gold used to build the calf, was contributed by the men, who gathered the earrings for the cause of making an idolatrous calf. “Take off the gold rings that are on the ears of your wives, your sons, and your daughters, and bring them to me” (Exodus 32:2, JPS 1985 Tanach).
When Moses returned from on top of Sinai, he shattered the tablets upon discerning the idolatrous revelry focused on the golden calf; thus, in effect, the covenant was symbolically broken upon its intended reception (Jeremiah 31:32). Incidentally, the covenant was not renewed, until Moshe spent another forty days on the mountain; and, brought down the second set of tablets. Yet, first, Moshe pleaded on behalf of B’nei Yisrael for H’Shem to forgive their descent into idolatry. Moreover, it can be understood that even before the actual transgression, the remedy for the sin had already been given to Moshe on the mountain, when he received the instructions regarding all of the details for the building of the Mishkan (Tabernacle).
“The Tabernacle was a form of atonement for the sin of the golden calf” (Or HaChayim, JT Shekalim 1:5, sefaria.org). The collection itself of the materials for the construction of the mishkan served as a form of repentance; inasmuch that the collection was designated as a free will offering; this reflects the nature of teshuvah (repentance).
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