39 And thou shalt embroider the coat of fine linen, and thou shalt make the mitre of fine linen, and thou shalt make the girdle of needlework.
40 And for Aaron’s sons thou shalt make coats, and thou shalt make for them girdles, and bonnets shalt thou make for them, for glory and for beauty.
We hear even less of the coat that was worn underneath the robe and ephod. It was made of fine linen, the same as the mitre, the ephod, the girdle, and perhaps the robe. All of this reiterated in verse 40, with the mitre now being called a bonnet. It is also repeated that this clothing is to be made “for glory and for beauty,” the significance of which we discussed earlier.
It is interesting to note that the fashioning of the tabernacle has involved three key talents: woodwork, metalwork, and needlework. Woodwork to build all the structure and shape of the tabernacle and its vessels. Metalwork to overlay bronze and gold upon those structures. Needlework to provide the walls, curtains, and clothing that adorned and completed the structures. Structure, finish, and detail. The Israelites would consecrate these very different and advanced skillsets to make the tabernacle a reality. They, like the wise men greeting the Christ child thousands of years later, would bring to the Lord three gifts.