Parshas Yayakhel-Pekudei: Sanctuaries in Time & Space

(1) Moses then convoked the whole Israelite community and said to them: These are the things that the LORD has commanded you to do: (2) On six days work may be done, but on the seventh day you shall have a sabbath of complete rest, holy to the LORD; whoever does any work on it shall be put to death. (3) You shall kindle no fire throughout your settlements on the sabbath day. (4) Moses said further to the whole community of Israelites: This is what the LORD has commanded: (5) Take from among you gifts to the LORD; everyone whose heart so moves him shall bring them—gifts for the LORD: gold, silver, and copper;

The Gemara relates that those same Sages who sat and discussed the issue of hides, sat again and they raised a dilemma: That which we learned in the mishna: The primary categories of labor, which are prohibited by Torah law on Shabbat, are forty-less-one; to what does this number correspond? That is to say, what is the source of this number? Rabbi Ḥanina bar Ḥama said to them: They correspond to the labors in the Tabernacle. All types of labor that were performed in the Tabernacle are enumerated as primary categories of labor with respect to Shabbat. However, other labors, even if they are significant, are not enumerated among the primary categories of labor since they were not performed in the Tabernacle. Rabbi Yonatan, son of Rabbi Elazar, said to them that so said Rabbi Shimon, son of Rabbi Yosei ben Lakonya: They correspond to the instances of the words labor, his labor, and the labor of, that appear in the Torah a total of forty-less-one times.