Machshavot HaLev - Yeshivat Lev HaTorah

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בלה תובשחמ
for B’nei Yisrael. The fact that none of the materials were left out was coming to
show B’nei Yisrael that Hashem accepted each individual’s atonement offering.
Psychologically and practically speaking, this miracle was crucial in order for
B’nei Yisrael to be able move forward in their avodat Hashem.
Even though Hashem may have forgiven B’nei Yisrael for cheit ha-egel, He still
didn’t “forget,” which is why B’nei Yisrael had to carry both the intact and the
broken luchot. (Rewinding back to Parshat Ki Tisa, when Moshe saw B’nei Yisrael
worshipping the molten calf, “Moshe’s anger flared up” (32:19), causing him to
throw down the luchot amidst his rage.) Rashi (Bamidbar 10:33) maintains that
there were actually two separate aronot, one containing the intact luchot and the
other containing the broken luchot. The first aron contained the whole luchot
and traveled with B’nei Yisrael everywhere they went. The second aron contained
the broken luchot and shot ahead a three days journey to ensure the safety of
B’nei Yisrael. According to Rashi’s understanding, these two separate aronot were
symbolic of two different covenants that are crucial in defining the relationship
between Hashem and B’nei Yisrael. So what is Rashi’s chiddush coming to teach
us? In their striving to attain closeness with Hashem, B’nei Yisrael first needed to
come to terms with cheit ha-egel. (Rav Asher Freidman)
What is true in Parshat Ki Tisa is also true in this week’s parsha, Parshat Pekudei.
Hashem first needed to accept all of B’nei Yisrael’s atonement offerings before the
Kohen Gadol could perform his avodah in the Mishkan on their behalf.