Numbers 4:32

“And the pillars of the court round about, and their sockets, and their pins, and their cords, etc.] These belonged to the court of the tabernacle; the pillars were what the hangings were hung upon, and the sockets, into which the pillars were set, and the and cords, with which the hangings were fastened; (see <022709>Exodus 27:9-19); with all their instruments, and with all their service; whatever else were used in, and served for the support of this part of the tabernacle: and by name ye shall reckon the instruments of the charge of their burden; everything, even the least that were committed to their charge, and they were to bear and carry, either they themselves, or in wagons, were to be…”

“The Gershonites and Merarites are superintended by Ithamar, Aaron’s younger son, who had already had the oversight of the tabernacle in its construction Exodus 38:21. Thus, readily do the permanent offices of the leaders of the Israelite community spring out of the duties which, under the emergencies of the first year of the Exodus, they had been led, from time to time, to undertake. Numbers 4:32 By name ye shall reckon the instruments - Or, assign them to their bearers singly, and “by name.” These “instruments” comprised the heavier parts of the tabernacle; and the order seems intended to prevent individual Merarites choosing their own burden, and so throwing more than the proper share on…”

“Ye shall reckon - Every part and parcel shall be put in an inventory; which is required here rather than in the fore - going particulars; because these were much more numerous than the former; because being meaner things, they might otherwise have been neglected; and also to teach us, that God esteems nothing small in his service, and that he expects his will should be observed in the minutest circumstances. The death of the saints is represented us the taking down of the tabernacle. The immortal soul, like the most holy things, is first covered and taken away, carried by angels unseen, and care is taken also of the body, the skin and flesh, which are as the curtains, the bones and sinews,…”

“and by name: An inventory was taken of every particular, even to the very pins belonging to each part, that nothing might be wanting when the tabernacle was set up. the instruments: Num 3:8, Num 7:1; Exo 25:9, Exo 38:17, Exo 38:21; Ch1 9:29 Numbers 4:33”

“לכל־כּליהם: with regard to all their instruments, i.e., all the things used for setting up, fastening, or undoing the beams, bolts, etc.; see Num 3:36 and Exo 27:19. Numbers 4:34”