Exodus 25:2

“Speak unto the children of Israel, etc.] That is, when he should go down from the mountain to the camp: that they bring me an offering; the Targums of Onkelos and Jonathan call it a “separation”: something separated from their substance, and devoted to the service of God, and for the use of the sanctuary afterwards to be built: of every man that giveth it willingly, with his heart, ye shall take my offering; or take what was offered to him, be it more or less, and of whatsoever person, high and low, rich and poor, so be it it is freely given from the heart; not grudgingly or through force, as the Targum of Jonathan adds; and in such manner did David and his people many hundreds of years…”

“bring me an offering of every man that giveth it willingly, &c.--Having declared allegiance to God as their sovereign, they were expected to contribute to His state, as other subjects to their kings; and the "offering" required of them was not to be imposed as a tax, but to come from their own loyal and liberal feelings.”

“Yahweh had redeemed the Israelites from bondage. He had made a covenant with them and had given them laws. He had promised, on condition of their obedience, to accept them as His own “peculiar treasure,” as “a kingdom of priests and an holy nation” Exodus 19:5-6. And now He was ready visibly to testify that He made his abode with them. He claimed to have a dwelling for Himself, which was to be in external form a tent of goats’ hair Exodus 19:4, to take its place among their own tents, and formed out of the same material (see Exodus 26:7 note). The special mark of His presence within the tent was to be the ark or chest containing the Ten Commandments on two tables of stone Exodus 31:18,…”

“Speak unto the children of Israel that they bring me an offering - This offering was to be given willingly, and with the heart. It was not prescribed to them what or how much they must give, but it was left to their generosity, that they might shew their good - will to the house of God, and the offices thereof. Exodus 25:4”

“25:2 all whose hearts are moved: There is a marked difference in motivation between meeting needs in God’s way and attempting to meet them in our own way, as when Aaron used coercion in creating the gold calf (see 32:1-4).”

“they: Exod. 35:5-29; Num. 7:3-88; Deu 16:16, Deu 16:17; 1Chr. 29:1-30 bring me: Heb. take for me offering: or, heave offering, Num 18:24 willingly: Exo 35:5, Exo 35:21; Jdg 5:9; Ch1 29:3, Ch1 29:5, Ch1 29:9, Ch1 29:14, Ch1 29:17; Ezr 1:6, Ezr 2:68, Ezr 3:5, Ezr 7:16; Neh 11:2; Psa 110:3; Co2 8:12, Co2 9:7 Exodus 25:3”