Creative Accounting

These are the accounts of the Tabernacle, the Tabernacle of Testimony, as they were counted, according to the commandment of Moses ..." (Ex. 38:21) Rabbi Yesa said: Once all the wise men made the Tabernacle, they needed to make an accounting of all the works done in it. What is the reason? Each accounting, by its being made [by their accounting for each work and the donation responsible for that vessel and the generosity and goodwill involved], confirmed the work done [caused the vital supernal Divine Presence to descend and become enclothed in it] and it [the vessel] was established in its place.

And all Israel, as at first they were aroused to donate, so they were aroused about that accounting [i.e. when they heard the accounting of the vessel that had been made with their donation, they were pleased] and all the work endured by that wish [their arousal to donate brought a vital spirit on these vessels]. Therefore, there was need of accounting since through it the work is established.

It is therefore written, "These," and not 'And these' [with a Vav1], so this account annuls all the previous accounts in the world, prevails more than the rest, and the Tabernacle is established by this accounting, and this is done by no other accounting. [Accountings in general cause the removal of blessing in the world, as blessing dwells only on things hidden from the eye, not numbered or measured, (Zohar Ki Tisa 187) whereas this accounting brings the Shechinah down into this world.]

He opened and said: "And He shall be the faithfulness of your times, a strength of salvation, wisdom and knowledge, the fear of G-d is his treasure" (Isaiah 33:6). This verse was explained by the colleagues [that each group of words relates to a different order of the Mishna (Shabbat 31a)]. But we learned [it differently] that whoever is occupied in the Torah in this world and merits to set aside times for [learning] it, needs to be faithful that his will is to set his mind upon G-d and tune himself to the Name of Heaven, [to rectify malchut called "Name" and to unite her with Zeir Anpin called "Heaven"], because faithfulness is attuned to this. [When one learns Torah for the sake of Heaven, he causes a unification between himself and G-d.]

"A strength of salvation" means to include Mercy in Judgment [unifying gevura and chesed]; "chochma/Wisdom and da'at/knowledge", one dwells upon the other; [bina] is hidden and concealed [within chochma and one must enclothe chochma with bina in order to cause chochma to] dwell upon da'at.

"The fear of G-d [malchut] is His store-house." It is the store-house of all those [levels], since that fear of G-d receives all the streams and becomes a store-house to them all, and when all that were stored within it issue forth, it lets them out with a faithful accounting [and shows its faithfulness by accounting for all that was received]. From where do we know that? From the verse, "your eyes like the pools in Cheshbon [i.e. 'accounting']" (Song of Songs 7:5). For it does things by reckoning and lets out pools of water carefully, letting all out with account.

She [malchut] is called 'faithfulness'. For all these reasons it is called 'faithfulness', as we already explained. If here [in supernal affairs, where there could be no embezzlement], one should see such faithfulness, in the matters of the world, how much more so? Therefore, G-d let Israel know the secret of faithfulness of those who made the Tabernacle, in all that they did, and everything is already explained.

BeRahamim LeHayyim: LeShem Shamayim..."For Heaven's Sake"...the secret of this phrase is given over above. We are told to learn Torah, do mitzvot, and do acts of lovingkindness for the Sake of Heaven. And even if we are doing these praiseworthy actions for other less holy motivations--like praise, honor, or $--it is still better than doing nothing at all, since it leads to G-d's helping to do it for better reasons.
We unify our physical act with a spiritual source, and thus bring Heaven to earth.
What is revealed above is that when we do things for Heaven's Sake, we create a spiritual unification of tremendous significance. We unify our physical act with a spiritual source, and thus bring Heaven to earth. Truly! LeShem relates to malchut, the receptor. Shamayim is Tiferet, or the giver. With both together we can do anything! Intention and deed coupled together. The way to bring the Mashiach, May he come soon in our time!

What does the above mean to you, and why is it revealed now?

[Bracketed annotations from Metok Midevash and Sulam commentaries]