וַיִּתֵּ֣ן אֶל־מֹשֶׁ֗ה כְּכַלֹּתוֹ֙ לְדַבֵּ֤ר אִתּוֹ֙ בְּהַ֣ר סִינַ֔י שְׁנֵ֖י לֻחֹ֣ת הָעֵדֻ֑ת לֻחֹ֣ת אֶ֔בֶן כְּתֻבִ֖ים בְּאֶצְבַּ֥ע אֱלֹקִֽים׃
When He finished speaking with him on Mount Sinai, He gave Moses the two tablets of the Pact, stone tablets inscribed with the finger of God.
ויתן אל משה וגו'. אֵין מֻקְדָּם וּמְאֹחָר בַּתּוֹרָה – מַעֲשֶׂה הָעֵגֶל קוֹדֶם לְצִוּוּי מְלֶאכֶת הַמִּשְׁכָּן יָמִים רַבִּים הָיָה...
There is no “earlier” or “later” (no chronological order) in the events related in the Torah: in fact the incident of the golden calf happened a considerable time before the command regarding the work of the Tabernacle was given...
אֵ֣לֶּה פְקוּדֵ֤י הַמִּשְׁכָּן֙ מִשְׁכַּ֣ן הָעֵדֻ֔ת אֲשֶׁ֥ר פֻּקַּ֖ד עַל־פִּ֣י מֹשֶׁ֑ה עֲבֹדַת֙ הַלְוִיִּ֔ם בְּיַד֙ אִֽיתָמָ֔ר בֶּֽן־אַהֲרֹ֖ן הַכֹּהֵֽן׃
These are the records of the Tabernacle, the Tabernacle of the Pact, which were drawn up at Moshe's bidding—the work of the Leviim under the direction of Itamar son of Aharon the Cohen.
משכן העדת. עֵדוּת לְיִשְׂרָאֵל שֶׁוִּתֵּר לָהֶם הַקָּבָּ"ה עַל מַעֲשֵׂה הָעֵגֶל, שֶׁהֲרֵי הִשְׁרָה שְׁכִינָתוֹ בֵּינֵיהֶם:
The Tabernacle was a testimony to Israel that God had forgiven them in respect to the incident of the golden calf, for through the it He made His Shechinah dwell amongst them.
(א) אֵלֶּה פְקוּדֵי הַמִּשְׁכָּן מִשְׁכַּן הָעֵדֻת. עֵדוּת לְכָל בָּאֵי הָעוֹלָם, שֶׁנִּמְחַל לָהֶם עַל מַעֲשֵׂה הָעֵגֶל. לְמָה הַדָּבָר דּוֹמֶה, לְמֶלֶךְ שֶׁנָּשָׂא אִשָּׁה וְהָיָה מְחַבְּבָהּ. כָּעַס עָלֶיהָ וְהָלַךְ לוֹ. הָיוּ שְׁכֵנוֹתֶיהָ אוֹמְרוֹת, שׁוּב בַּעְלִיךְ אֵינוֹ חוֹזֵר לָךְ. לְיָמִים בָּא וְנִכְנַס, עָמַד בַּפַּלְטְרִין וְאָכַל וְשָׁתָה עִמָּהּ. וַעֲדַיִן שְׁכֵנוֹתֶיהָ לֹא הָיוּ מַאֲמִינוֹת שֶׁנִּתְרַצָּה לָהּ. וּמִתּוֹךְ כָּךְ, רָאוּ רֵיחַ בְּשָׂמִים עוֹלֶה מִן הַבַּיִת, יָדְעוּ הַכֹּל שֶׁנִּתְרַצָּה לָהּ. כָּךְ הַקָּדוֹשׁ בָּרוּךְ הוּא חִבֵּב אֶת יִשְׂרָאֵל וְנָתַן לָהֶם אֶת הַתּוֹרָה, וְקָרָא אוֹתָם מַמְלֶכֶת כֹּהֲנִים וְגוֹי קָדוֹשׁ. לְאַחַר אַרְבָּעִים יוֹם סָרְחוּ. אָמְרוּ הַגּוֹיִם, שׁוּב אֵינוֹ חוֹזֵר עֲלֵיהֶם. עָמַד מֹשֶׁה וּבִקֵּשׁ רַחֲמִים, וְאָמַר לוֹ: סָלַחְתִּי כִּדְבָרֶךָ (במדבר יד, כ). אָמַר מֹשֶׁה, מִי מוֹדִיעַ לָאֻמּוֹת. אָמַר לוֹ: וְעָשׂוּ לִי מִקְדָּשׁ. כֵּיוָן שֶׁרָאוּ אֻמּוֹת הָעוֹלַם הָרֵיחַ שֶׁל קְטֹרֶת מְתַמֵּר וְעוֹלֶה מִתּוֹךְ הַמִּשְׁכָּן, יָדְעוּ שֶׁנִּתְרַצָּה לָהֶם הַקָּדוֹשׁ בָּרוּךְ הוּא.
The Tabernacle bears testimony to the entire world that He forgave them for the episode of the golden calf. This may be likened to a king who marries a woman he loves dearly. After some time he becomes angry with her and leaves her. Her neighbors ridicule her, saying: “Repent or your husband will not return to you.” After some time he returned to her palace and ate and drank with her. Still her neighbors were not convinced that the king had become reconciled with her. However, after they experienced the fragrance of spices ascending from the house, all of them realized that he had become reconciled with her. Similarly the Holy One, blessed be He, loved Israel and gave them the Torah and called then a holy nation: A kingdom of priests and a holy nation (Exod. 19:6). But when they sinned after forty days, the nations exclaimed: “He will not return to them.” Moses arose then and pleaded for mercy in their behalf. And He replied: I have pardoned according to thy word (Num. 14:20). Moses asked: Who will make it known to the nations? And He replied to him: Let them make Me a Sanctuary. When the nations smelled the fragrance of the smoke as it ascended from the midst of the Sanctuary, they knew that the Holy One, blessed be He, had become reconciled with them.
וכן תעשו אתם כדי שאשכון בתוככם, לדבר עמך ולקבל תפלת ועבודת ישדאל, לא כמו שהיה הענין קודם העגל כאמרו בכל המקום כו' אבא אליך.
So that I shall dwell in your midst to speak with you and receive the prayers and service of Israel, not as it was before the Golden Calf as it says in every place (where I shall cause my Name to be mentioned) I will come to you (and bless you).
...והנה הם קדושים ראוים שיהיה בהם מקדש להשרות שכינתו ביניהם.
ולכן צוה תחלה על דבר המשכן שיהיה לו בית בתוכם מקודש לשמו, ושם ידבר עם משה ויצוה את בני ישראל...
וסוד המשכן הוא, שיהיה הכבוד אשר שכן על הר סיני שוכן עליו בנסתר...
...They are now holy, in that they are worthy that there be amongst them a Sanctuary through which He makes His Divine Glory dwell among them.
Therefore He first commanded concerning the Tabernacle, so that He have amongst them a house dedicated to His name, from where He would speak with Moshe and command the children of Israel...
The Kabbalistic secret of the Mishkan is this, that the Glory of the Divine Presence that rested on Har Sinai, would rest on the Mishkan in a hidden manner...