How do you define transparency, and what is the importance of being transparent in family, community, or any group of people?
Have you ever considered why, after the Mishkan was completed, God required a detailed accounting of every piece of gold, silver, and bronze used in its construction?
If the work was already finished and offered to Him, why would every contribution still need to be measured, recorded, and examined?
Was it just for organization or does it reveal something deeper about how God views stewardship, leadership, and the heart of His people?
These are some of the questions you may think as you read the parasha. Throughout Scripture, we see that God not only calls His people to give, serve, and build but also to give an account.
Last week, Bezalel started building the furniture inside the mishkan. He first made the three most important things: the Ark, the Mercy Seat, and the Cherubim, which can be found in the Most Holy Place that Aaron visits once a year on Yom Kippur.
The second thing he made was the table for the showbread, which is a possible reminder of God's provision for the children of Israel despite their journey in the wilderness. Third, he made the Menorah to give light inside the mishkan. Fourth, to end chapter 37, he made the altar of incense and the anointing oil.
In chapter 38, he made the altar of the burnt offering as the first thing seen upon entering the gate of the courtyard, followed by the making of the bronze laver from the contribution of the serving women who served at the doorway of the tent of meeting. And to end our Torah portion last week, Bezalel made the court of the mishkan to protect it and to separate it from the campsite of the children of Israel.
This Shabbat, Moshe commanded the Levites to make an inventory of the materials that were used in the making of the mishkan and its furniture. The inventory was led by Ithamar, the youngest son of Aaron. His name means "coast of palms." Palm trees were used during the triumphal entry of Yeshua in Yerushalayim.
John 12:12–13 says:
"The next day a great multitude that had come to the feast, when they heard that Yeshua was coming to Jerusalem, took branches of palm trees and went out to meet Him, and cried out: 'Hosanna! Blessed is He who comes in the name of the Lord! The King of Israel!'"
Also in Revelation 7:9–10, palm branches will be used:
"After these things I looked, and behold, a great multitude which no one could number, of all nations, tribes, peoples, and tongues, standing before the throne and before the Lamb, clothed with white robes, with palm branches in their hands..."
Perhaps the symbol of the palm is victory and triumph, for the finished work of Bezalel, Aholiab, and the gifted artisans was successful. And it is not an accident that Ithamar was chosen by Moshe for the inventory of the materials used in making the furniture, because his tribe, the Levites, would be the ones to serve God and were assigned to take care of the mishkan.
Moshe gave the account of the needed materials, and it was up to Bezalel and Oholiab to manage them properly in the making of the utensils. Even though these leaders were chosen and empowered by God, the materials were still carefully counted and recorded. This shows that true leadership is not based on assumption but on proven integrity. Accountability is not a sign of distrust, it is evidence of faithfulness in handling what belongs to God.
Now the question is, why does God want an inventory of the materials after the triumphant construction of the mishkan and its furniture?
To show His people that they have a part in making a house for Him, God is the Creator of the heavens and the earth, and therefore He owns everything. Imagine that before He commanded Moshe to build a mishkan, He first provided the materials.
Exodus 11:2 says:
"Speak now in the hearing of the people that each man ask from his neighbor and each woman from her neighbor for articles of silver and articles of gold."
After this, in chapter 35:5–35, the children of Israel, with willing hearts, contributed and brought materials for all the work which God commanded through Moshe. Since God is powerful, He can build a home for Himself, but He desires our participation.
God chooses to use what His people bring, transforming common materials into a sacred dwelling for His presence. What is given in worship becomes something of eternal value—not because of the material itself, but because it is offered to Him.
To show His people how precious not only the materials used are, but His plan as well in giving an atonement, the total of gold, silver, and bronze was recorded in detail. Remarkably, the materials collected were used completely, with nothing wasted. This reflects not only careful stewardship but also the work of the Ruach HaKodesh, enabling the craftsmen to accomplish what goes beyond human ability. When God is involved, nothing is lost and everything fulfills its purpose.
What is given to God is never lost. It is transformed, accounted for, and used for His eternal purpose.
If God examined your resources today, how are you managing what He has entrusted to you?
Are you simply giving, or are you stewarding faithfully?
In what areas of your life is God calling you to greater accountability?
-- H A F T A R A H P O R T I O N --
In the Haftarah, God commanded the prophet Jeremiah to write in a book all the words that He speaks. These were not Jeremiah’s ideas, but the very promises of Adonai. The word "behold" (hinne) emphasizes certainty, God is declaring something sure and unchangeable.
Jeremiah 30:18 says:
"I will restore the fortunes of Jacob’s tents and have compassion on his dwellings; the city will be rebuilt on her ruins, and the palace will stand in its proper place."
God repeated this promise for emphasis. Their captivity would not last forever. Even when Israel was called an outcast, God declared that He would heal, restore, and bring them back.
This restoration is complete. It includes the tents, the homes, the city, and even the palace. No one is left out. God restores the individual, the family, the community, and the nation.
God is in the restoration business. He restores the soul, health, dignity, strength, joy, hope, and identity of His people. What was broken, He rebuilds. What was lost, He returns. What was ruined, He restores to its rightful place.
When restoration comes, the result is thanksgiving, joy, and celebration. Jeremiah 30:19 declares that songs of gratitude and rejoicing will flow from the people. Their sorrow will turn into joy, their mourning into dancing.
True restoration always leads to worship. A restored heart becomes a grateful heart.
God also promises that His people will be established before Him. Like a tree planted by streams of water, they will be rooted, stable, and unshaken. Their children will walk in His ways, and their community will be firmly grounded in His presence.
Then comes the promise of the Messiah. Their ruler will come from among them, One who will draw near to God. This speaks of Yeshua, our King and High Priest, who bridges the gap between God and man. Through Him, we have access to the Father.
Finally, God reaffirms His covenant:
"You shall be My people, and I will be your God."
This is the ultimate restoration not just land, not just blessing, but relationship. Through the Messiah, the covenant is fulfilled.
God’s restoration is not partial. He restores completely, faithfully, and covenantally.
What areas in your life need God’s restoration today?
Do you respond to God’s goodness with gratitude or entitlement?
Are you living as someone who truly belongs to God?
-- APOSTOLIC P O R T I O N --

Our Apostolic portion serves as the conclusion and connection of Parasha 73. Since we are now the mishkan of the Ruach HaKodesh, what will be our part and contribution as a measure of our faith?
Before Paul gives his instructions, he makes an important appeal. He pleads with believers earnestly, as a parent might urge a child to do what is right out of love. His voice carries urgency and concern, as if he were saying, “Brothers and sisters, out of my love for you and for God, I urge you to live in this way.”
He begins, “I appeal to you therefore, brothers, by the mercies of God…” Everything that follows is grounded in God’s mercy. Not only is our salvation a gift of His grace, but our ability to obey, to live faithfully, and to worship Him is also rooted in His mercies. The genuine believer's life, from beginning to end, is dependent on God’s grace.
The word “therefore” is also significant. It connects Paul’s appeal to all that he has previously taught in Romans. Based on everything God has done, our salvation, redemption, forgiveness, and new life in Messiah, this is the proper response. What we believe should transform how we live.
We must present our bodies as a living sacrifice (Romans 12:1)
The Greek word for “living” is zao, which carries the sense of being active and alive. Unlike the sacrifices of the Old Covenant, which were dead animals, we are alive in the Spirit. To present ourselves as living sacrifices is to surrender our entire being, body and soul to God. It is to say, “Lord, I am Yours. Use me for Your purposes.”
These sacrifices are to be holy and acceptable to God. While we are not perfect, we are called to pursue holiness. This is our spiritual or reasonable worship, it is sincere, from the heart, and reflects the truth that God has graciously saved and empowered us.
Our offering is not only a response of gratitude but a transformation of life. In the Old Covenant, sacrifices had to be without blemish; today, we are made holy through Messiah Yeshua. Though we still struggle with sin, our hope rests entirely in Him, and we are called to live holy lives out of sincere devotion to God.
To present our bodies is to surrender everything: our time, talents, emotions, and desires to God’s purposes. This is our spiritual worship, a heartfelt, reasonable response to God’s mercy.
We must not be conformed to this world, but transformed (Romans 12:2)
Paul warns against adopting the patterns of this present age, which is often opposed to God. Instead, we are to be transformed by the renewal of our minds. This transformation is progressive, a lifelong work of the Spirit, and not achieved by our own willpower alone.
Renewal of the mind involves learning, relearning, and aligning our thoughts with God’s truth. By submitting to His Word and depending on the Ruach HaKodesh, our hearts and minds are gradually changed. The goal is that we discern God’s will, what is good, acceptable, and perfect and develop a true delight in doing it. Over time, our desires and actions align with His purposes.
The goal of this transformation is that we may discern the will of God, what is good, acceptable, and perfect. Over time, as we grow, we begin to desire what God desires.
We must serve God with our gifts and for the benefit of others (Romans 12:3–8)
Paul reminds us that the Body of Messiah has many members, each with unique gifts. God has given each of us a measure of faith and a role within the community. As Psalm 139:14 declares, we are fearfully and wonderfully made (pala = distinct, marvelous). Through the use of our gifts, we discover our distinctiveness and glorify God.
Just as Bezalel and Aholiab were empowered by the Spirit to build the mishkan, we are also empowered by the Ruach HaKodesh to build God’s dwelling today not with gold and silver, but with our lives.
The true materials of God’s dwelling today are transformed lives: love, obedience, holiness, and service.
Paul also reminds us that we are not alone in this work. Beginning in verse 3, he teaches that we are one body with many members. Each one has a different function, and each one has been given gifts according to God’s grace.
Each of these areas is counted by God, not to condemn, but to guide us into faithful living. A living sacrifice is one whose entire life is accounted for in obedience, love, and service, a life fully aligned with God’s calling.
Being a living sacrifice is inseparable from our calling. God has uniquely positioned each believer to contribute to His work:
- To build His spiritual dwelling through transformed lives.
- To serve others in love, using the gifts He has entrusted to us.
- To reflect the light of Messiah in a world that often opposes His ways.
Our accountability is ongoing. Each day, we are called to evaluate: Are we faithfully offering ourselves? Are we using our gifts for the glory of God? Are we pursuing holiness in thought, word, and deed?
The mercies of God are not only meant to save you, they are meant to transform how you live.
Are you truly offering your whole life to God, or only parts of it?
Is your mind being shaped more by the Word of God or by the world?
Are you using your gifts to serve others, or keeping them for yourself?
So, what does it truly mean to be transparent as we live out our faith? Parasha 73 reminds us that transparency is not just openness; it is an honest accounting of our lives before God. In the Torah, Ithamar carefully inventoried the Mishkan, ensuring that every contribution was properly accounted for. In the Haftarah, God Himself revealed His covenant promises clearly and faithfully to His people. And in the Apostolic teaching, Paul calls us to transparency in our spiritual lives—by not conforming to the world, by renewing our minds, and by faithfully using our gifts and talents to serve His purposes.
Being transparent, then, is our response to the measure of faith God has entrusted to us. It is living without masks, laying aside pretense, and aligning our thoughts, words, and actions with God’s truth. It is accountability in ministry, integrity in community, and sincerity in service. It is allowing God to see every part of us: our hearts, our motives, our gifts and offering them fully in worship and obedience.
This reminds us that God is watching and measuring our faith. While there is still time, let us commit to being transparent in all we do, to contribute to His work, to serve with our talents, to worship Him with our whole selves, and to obey His Torah sincerely. Let our transparency be balanced with knowledge, wisdom, and understanding, tearing away every mask of false display so that our lives reflect God’s glory, build trust in our community, and hold us accountable to one another.
To live a life counted before God is to walk in transparency, serve with devotion, and offer every part of ourselves as a living sacrifice.
One day we will give an account of our lives before God, what will He see in the way you have surrendered your time, gifts, and actions for His glory?
As the Apostle Paul exhorts us, may this be our aim in every aspect of life:
2 Timothy 2:15
“Do your best to present yourself to God as one approved, a worker who has no need to be ashamed, rightly handling the word of truth.”
Shabbat Shalom,
Topher
***************************************************************************Sources:
blueletterbible.org
superiorword.org
thebiblesays.com
shema.com
ajr.edu
chabadintown.org
torah.org
The MacArthur Study
jaymack.net
emmausrbc.org
scenichillsblvd.wordpress.com
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