And he made boards for the tabernacle; twenty boards for the south side southward:

Matthew Henry's Concise Commentary

36:1-38 The making of the tabernacle The liberality of the people restrained. - The readiness and zeal with which these builders set about their work, the exactness with which they performed it, and the faithfulness with which they objected to receive more contributions, are worthy of our imitation. Thus should we serve God, and our superiors also, in all things lawful. Thus should all who are in public trusts abhor filthy lucre, and avoid all occasions and temptations to covetousness. Where have we the representation of God's love towards us, that we by love dwell in him and he in us, save in Emmanuel? Mt 1:23. This is the sum of the ministry of reconciliation, 2Co 5:18,19. This was the design of the tabernacle of witness, a visible testimony of the love of God to the race of men, however they were fallen from their first state. And this love was shown by Christ's taking up his abode on earth; by the Word being made flesh, Joh 1:14, wherein, as the original expresses it, he did tabernacle among us.