Bible Notes Online - Exodus 35 - ESV
Commentary

v1-3: Repeating the commandments of 31.12-18. The positive command, to do work on six days. This then allowed for a proper rest on the Sabbath day. We are expected to order our lives around God's things; this requires proper discipline in our lives.

v4-9: See 25.1-7; the Lord had previously explained to Moses what items were required for the construction of the Tabernacle. Since the offering was to the Lord, there was to be a willingness amongst the people. Further, they must only bring what God had commanded. We note in 12.35-36, that these expensive goods had been given them by the Egyptians. Since the goods had also come through the Red Sea, they were set apart for God.

Although the construction of the tabernacle had been delayed, through Israel's disobedience, it would be put together. And Moses here restarts that process.

v10-19: The goods collected were to be used to make all the items for the Tabernacle. All who were skilful were to help make the various items. Again, the Lord looks for a real willingness from His people.

v20-29: The people were willing, and brought the goods required. Others who were skilful, made the threads required. Men (v23) and women (v25-26) were involved. Their hearts were stirred by God, and they brought the things required by God. They saw these things as their offering to the Lord (v24).

This section includes the 'wave offering,' which indicates goods given over for the use of the Lord. Unlike the burnt offering these items were used, not consumed.

v30-35: Bezalel and Oholiab had been called and gifted by God.

v31: To Bezalel were given special abilities in a variety of crafts. He it was who would turn the mass of material brought by the people into the Tabernacle and its furnishings. He is mentioned as being "filled ... with the Spirit of God."

v34: Important also was the ability to teach others, as the task was clearly too great for just the two men.