Bible Notes Online - Exodus 40 - ESV
Commentary

v1-2: Since 19.1, a period of 10 months while the people stayed at Sinai. During this period God gave the Law, and the people constructed the Tabernacle. There was also the delay when the people worshipped the golden calf.

v3-8: The Lord God directed how the items for the tabernacle were to be set up, and where they should be placed.

v9-11: As the different items were assembled in position, they were anointed with oil, and they became holy.

v12-15: Aaron and his sons were also anointed as priests. Thus two generations of priests were set in place, providing initial continuity of the priestly office, and a successor to Aaron as High Priest.

v16: We note that Moses actually carried out the anointing, again as God's representative.

v17: The first day of the first month, in the second year. The writer sets a marker, indicating the important date when the tabernacle was set up.

v18-33: Moses carefully set the Tabernacle up, item by item, each one "as the Lord commanded him".

The tabernacle itself was set up first, and then the items installed within it.

v34-35: As an indication of God's approval, the glory of the Lord filled the Tabernacle.

v36-38: God's day to day presence was important. It was one thing to have the glory of God filling the Tabernacle on one occasion, but there was a daily necessity of His presence and guidance. Compare Ps 133.2-3, where the precious oil ran down on Aaron just once, when he was first set apart, but the dew of heaven came daily. In the same way, we may experience God's powerful blessing at special times, but we need His constant guidance, and be conscious of His presence.