Verse 32. 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, which are as the bars and pillars. None of these shall be lost. Commandment is given concerning the bones, a covenant made with the dust. They are in safe custody, and shall be produced in the great day, when this tabernacle shall be set up again, and these vile bodies made like the glorious body of Jesus Christ.
Verse 44. Three thousand - Here appears the wisdom of Divine Providence, that whereas in the Kohathites and Gershonites, whose burdens were fewer and easier, there were but about a third part of them fit for service; the Merarites, whose burdens were more and heavier, had above half of them fit for this work.