8 And let them make me a sanctuary; that I may dwell among them.

9 According to all that I shew thee, after the pattern of the tabernacle, and the pattern of all the instruments thereof, even so shall ye make it.

Now we see what the offering of riches and valuables is for: to make a tabernacle for the Lord “that he may dwell among them.” If the people were willing to consecrate their very best to God, if they would show great attention in following his building instructions exactly, if they would dedicate their time and labor to building the place, then they would be able to create a sacred place where He could reside. I believe that more important than the valuables, the attention, and the effort, is the sacrifice. What would make this place worthy of God would not be the minerals or man-hours, it would be the heart and will that had been poured into it, prioritizing this cause above all other alternatives. That was what would make this place an acceptable receptacle for the Lord’s presence.

Or, at least, it would make it acceptable for the Lord’s purifying spirit to come and sanctify the place, and then that purification would be what made the place an acceptable receptacle for the Lord’s presence. See Exodus 40:34.

It is the same with our hearts also. When we perform our acts of faith, it is the faith that matters far more than the act itself. It is not what we sacrifice, but that we sacrifice. And the offerings of time and effort that we make to the Lord do not make us worthy of His name, but it does invite His spirit to come and sanctify our hearts so that then we are worthy of His name.