God forgives: that’s His job – P’kudei
At last the building works have finished. The tabernacle is ready for use. Now the paper-work has to be completed. Hence this sidra, P’kudei, “Accounts”, begins with the words, “These are the accounts of the tabernacle, mishkan ha-edut – the tabernacle of the testimony” (Ex. 38:21).
Why did Moses have to compile accounts of what was received and spent? To ensure that no-one could question his stewardship or accuse him of corruption or rorting the system. Public figures have to be above board.
Why was the sanctuary called the tabernacle of testimony? Rashi says it was testimony that God had forgiven the people for the golden calf. The sin was breathtaking in its impudence, but Moses had poured out his heart and soul in pleading for the people, and God had granted forgiveness.
Voltaire said, “God will forgive: that’s his job!” Judaism does not leave it at that. It prefers that people should not sin in the first place, and living by the Torah keeps them on the straight and narrow. But if they sin, forgiveness requires penitence, prayer and charity, i.e. good deeds, especially with that part of one’s person that committed the sin.
A person who sinned with the tongue should now use the tongue for prayer and to speak well of others; one whose feet went along the wrong paths should now hasten to mitzvot. Moses must have shown Israel that this was the way to atonement.

