Ithamar the Accountant: Faithfulness in the Details

Today’s Passage – Exodus 36 – 38 (Click on the references to listen to the audio – Click here to view the passage from Blue Letter Bible)

(Second Milers also read – Luke 19 – 20; Proverbs 1; Psalms 6 – 10

Listen to this morning’s Scripture song – Psalm 89:1

Read the 0201 Evening and Morning devotion for today, by the late Charles Haddon Spurgeon.

Read a previous post from the passage – “Too Much?”

“21 This is the sum of the tabernacle, even of the tabernacle of testimony, as it was counted, according to the commandment of Moses, for the service of the Levites, by the hand of Ithamar, son to Aaron the priest. 22 And Bezaleel the son of Uri, the son of Hur, of the tribe of Judah, made all that the LORD commanded Moses. 23 And with him was Aholiab, son of Ahisamach, of the tribe of Dan, an engraver, and a cunning workman, and an embroiderer in blue, and in purple, and in scarlet, and fine linen.” (Exodus 38:21-23)

The Details of the Tabernacle

In this morning’s reading from Exodus 36 – 38, we see a detailed account of the construction of the Tabernacle including all the furniture items as well as the hangings that were used to make up the walls. It is very interesting that God gives us very precise details of the dimensions and descriptions of every aspect of the Tabernacle (See Graphic Below).

The Duties of Ithamar

My thought this morning is about Ithamar, one of the four sons of Aaron. Ithamar was responsible for overseeing the Merarites and the Gershonites, which were two of the families of the Levites that served as ministers for the Tabernacle. The Gershonites were responsible for setting up, dismantling, and transporting all the “hangings and coverings” of the Tabernacle (Num 4:21 – 28). The Merarites were responsible for setting up, dismantling, and transporting all the “boards, bars, pillars, and sockets” (Num 4:29 – 33). There was another family, the Kohathites, who were responsible for the transportation of all the furniture items, but the Kohathites were not directly under the supervision of Ithamar. 

A second duty of Ithamar that we see from our reading passage today in Exodus 38 is that he was responsible for accounting for all the gold and silver that went into the Tabernacle. He had to work closely with the builders, Bezaleel and Aholiab, to make sure that they had everything they needed to complete the project. We learned from chapter 36 that they had collected far more materials than were necessary for the project through the freewill offerings of the congregation. The people were actually told to stop giving. According to most estimates, the amount of gold that went into the Tabernacle was over a ton (approximately $156 Million today), along with approximately four tons of silver (approximately $9 – $10 Million today), and two and one-half tons of brass. This was likely bronze, which is an alloy made up of mostly copper plus tin – approximately $30 Thousand today. [Note: These are spot values for pure metals; actual worth would be higher with craftsmanship, and prices fluctuate daily—check current markets for the latest!]

Thoughts from the Passage

There are two thoughts that I would like to point out from this passage:

  • The task of accounting is something that we do not normally associate with the office of the priest. Yet here we clearly see that Ithamar was given this responsibility. Sometimes ministers will have to do all kinds of duties that are outside of their main job description in order for God’s service to function properly. Paul called the elders from Ephesus “overseers” (Acts 20:28). Today, there are deacons that assist churches in both ministry and administratively (Acts 6). Romans 12 speaks of people who are specifically equipped to rule (“he that rulers” προΐστημι – proistēmi), which means to superintend, guard over, or protect. 
  • The priest office was very much a family affair. Moses and Aaron were brothers, and the main priests in the Tabernacle were Aaron’s sons. I once had a man tell me that he left a church because the pastor had hired his son as an assistant. He claimed that it was “nepotism” and that someone outside of the family should have been hired. However, there is no biblical admonition against hiring family members, and here in Exodus it was actually God’s plan for this family to serve together.

How does seeing God’s detailed accounting in the Tabernacle challenge your own stewardship of time, talents, and treasures today?


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Willing Servants

Today’s Passage – Exodus 33 – 35 (Click on the references to listen to the audio – Click here to view the passage from Blue Letter Bible)

(Second Milers also read – Luke 17 – 18; Proverbs 31; Psalms 1 – 5 (Jump start on February because it is a short month)

Listen to this morning’s Scripture Song – 1 John 3:1

Read the “0131 Evening and Morning“ devotion for today, by the late Charles Haddon Spurgeon.

Read previous post from today’s reading passage – “Stiffnecked,” “Ornaments,” and “Beaming.”

“And Moses spake unto all the congregation of the children of Israel, saying, This is the thing which the LORD commanded, saying, Take ye from among you an offering unto the LORD: whosoever is of a willing heart, let him bring it, an offering of the LORD; gold, and silver, and brass, … And every wise hearted among you shall come, and make all that the LORD hath commanded; … And they came, every one whose heart stirred him up, and every one whom his spirit made willing, and they brought the LORD’S offering to the work of the tabernacle of the congregation, and for all his service, and for the holy garments. And they came, both men and women, as many as were willing hearted, and brought bracelets, and earrings, and rings, and tablets, all jewels of gold: and every man that offered offered an offering of gold unto the LORD. … The children of Israel brought a willing offering unto the LORD, every man and woman, whose heart made them willing to bring for all manner of work, which the LORD had commanded to be made by the hand of Moses.” – (Exodus 35:4-5, 10, 21-22, 29)

The Biblical Pattern in Exodus 35

Notice in Exodus 35, how many times the word “willing” is used. There is nothing sweeter than to see the people of God doing what God has called them to do with a willing heart. Preachers love it when the people all want to pitch in to do the work of the Lord. Unfortunately, there is often not always this type of spirit within the church, which tempts us to use “methods of persuation” in order to accomplish the work that needs to be done. I must admit that there have been times that I have tried to “guilt” people into serving, and I may have even been successful at getting them to do things. Guilt may be effective for a short while, but it doesn’t last. If people are going to continue in service, they will have to have a desire to do so. If God’s work is going to be done the way God wants it done, it will have to be done by willing servants who are excited about serving and who are absolutely convinced that they are doing what God wants them to do.

“Guilt works—for a moment. Willing hearts last a lifetime.”
What God Provided for the Task

Notice from this passage:

  • God gave the congregation a job to do – building the tabernacle
  • God gave them instructions as to how the tabernacle was to be built, and how they were to acquire the necessary materials for building.
  • God gave them leaders who would train them to do what was needed. He not only gave the vision to Moses, but also raised up Bezaleel and Aholiab and gave them the wisdom, understanding, knowledge, workmanship, and training skills (Exod 31:1-6;  35:30-35).
  • God equipped them – He gave specific people specific skills in order for the work to get done.
  • The people willingly offered to give. In fact, we will soon learn that they gave too much. Their willing hearts led to more than enough—imagine what could happen in our churches today if we served the same way.
  • The people willingly offered to work. They gave themselves to the task that God had given them.
Our Task Today: The Great Commission

Just as God had an important project for the Israelites to give themselves to, He also has a big job for us to do today. The task is different from what the Israelites had to do, but the process for completing the task is the same. God tells us what to do – fulfill His Great Commission:

“18 And Jesus came and spake unto them, saying, All power is given unto me in heaven and in earth. 19 Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost: 20 Teaching them to observe all things whatsoever I have commanded you: and, lo, I am with you alway, even unto the end of the world. Amen.” (Matt 28:18–20)

“And the lord said unto the servant, Go out into the highways and hedges, and compel them to come in, that my house may be filled.” (Luke 14:23)

God doesn’t just tell us what to do, He equips us to fulfill the task, giving each participant the gifts they need to do their part:

“5 So we, being many, are one body in Christ, and every one members one of another. 6 Having then gifts differing according to the grace that is given to us, whether prophecy, let us prophesy according to the proportion of faith; 7 Or ministry, let us wait on our ministering: or he that teacheth, on teaching; 8 Or he that exhorteth, on exhortation: he that giveth, let him do it with simplicity; he that ruleth, with diligence; he that sheweth mercy, with cheerfulness.” (Rom 12:5–8)

In fact, God promised that He will supply every need that we have as we are serving Him:

“But my God shall supply all your need according to his riches in glory by Christ Jesus.” (Phil 4:19)

Willing servants don’t just serve individually—they strive together in unity. Notice what Paul taught the Church at Philippi:

“Only let your conversation be as it becometh the gospel of Christ: that whether I come and see you, or else be absent, I may hear of your affairs, that ye stand fast in one spirit, with one mind striving together for the faith of the gospel;” – (Philippians 1:27)

The Call to Willing Service

Now, it is up to us to willingly give ourselves to the task that God has given us. Let’s do it. Let’s get excited about serving God! This week, ask God to show you one area where He has gifted you to serve willingly—whether teaching, giving, showing mercy, or going. Then step out in excitement, trusting that He will supply.


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