The work of God is spiritual work. Even the administrative and logistical aspects of God’s work have a spiritual perspective. There must also be proper accountability when doing God’s work. Exodus 37 and 38 describe the actual construction of the furniture and various parts of the Tabernacle according to the blueprint given in Exodus 30 and 31. Exodus 38 describes the construction of the altar of burnt offering, the bronze laver and the outer court of the Tabernacle. One principal of accountability that can be drawn from the details provided in Exodus 38 is the importance of approaching God in a proper manner.

1.  Accountability to God (Exod 38:1-20)

We are accountable to God for the manner in which we approach Him. No one is to approach God carelessly. The people could only enter the Tabernacle through the east entrance. There were porters or gatekeepers guarding the entrance to ensure that.

How serious are we when we come into the presence of God in worship? Example: How do we dress when we come to worship God? Our attitude towards God and the worship of God is manifested in the way we dress.

2.  Accountability for and of God’s people (Exod 38:21-23)

The names of the craftsmen and Levites are mentioned here. This emphasises that their work was a heavy responsibility. They were accountable to God for their service in the Tabernacle. The children of Israel were also accountable to God to ensure that the Levites were provided for so that the Levites could focus on serving God in the Tabernacle, and not have to do secular work. The people thus had to obey God and be faithful in the giving of their tithes and offerings.

When the Lord calls us to serve Him, we must be willing to serve and be accountable to Him for our service. We must not shun responsibility just because we do not want to be accountable.

3.  Accountability for the things entrusted to us by God (Exod 38:24-31)

There was a huge amount of gold and silver collected from the people for the building of the Tabernacle. Here we see the detailed and proper accounting of all the gold, silver and brass collected.

We must be accountable to God for the things He entrusts to us. We must be faithful to use these resources, possessions, etc. that God has blessed us with.