Verse 2
Exodus 40:2. Thou shalt set up the tabernacle — The time for doing this was, On the first day of the first month — This wanted but fourteen days of a year since they came out of Egypt. Probably the work was made ready just at the end of the year, so that the appointing this day gave no delay. In Hezekiah’s time they began to sanctify the temple on the first day of the first month, 2 Chronicles 29:17. The new moon (which, by their computation, was the first day of every month) was observed by them with some solemnity; and therefore this first new moon of the year was thus made remarkable.

Verse 15
Exodus 40:15. Their anointing shall be an everlasting priesthood — A seal that their priesthood shall continue as long as the Jewish polity lasts. He signifies that this unction should be sufficient for all succeeding priests. None were afterward anointed but the high-priests.

Verse 33-34
Exodus 40:33-34. So Moses finished the work — As when God had finished this earth, which he designed for man’s habitation, he made man, and put him in possession of it; so when Moses had finished the tabernacle, which was designed for God’s dwelling-place among men, God came and took possession of it. By these visible tokens of his coming among them, he testified both the return of his favour, which they had forfeited by the golden calf, and his gracious acceptance of their care and pains about the tabernacle. Thus God showed himself well pleased with what they had done, and abundantly rewarded them. A cloud covered the tent — The same cloud which, as the chariot or pavilion of the Shechinah, had come up before them out of Egypt, now settled upon the tabernacle, and hovered over it, even in the hottest and clearest day; for it was none of those clouds which the sun scatters. This cloud was intended to be a token of God’s presence, constantly visible day and night to all Israel. It was also a protection of the tabernacle: they had sheltered it with one covering upon another, but, after all, the cloud that covered it was its best guard; and a guide to the camp of Israel in their march through the wilderness. While the cloud continued on the tabernacle, they rested; when it removed, they removed and followed it, as being purely under a divine conduct. And the glory of the Lord filled the tabernacle — The Shechinah now made an awful entry into the tabernacle, passing through the outer part of it into the most holy place, and there seating itself between the cherubim. It was in light and fire, and, for aught we know, no otherwise, that the Shechinah made itself visible. With these the tabernacle was now filled; yet, as before, the bush, so now the curtains were not consumed; for to those that have received the anointing, the majesty of God is not destroying. Yet now so dazzling was the light, and so dreadful was the fire, that Moses was not able to enter into the tent of the congregation, at the door of which he attended till the splendour was a little abated, and the glory of the Lord retired within the veil. But what Moses could not do, our Lord Jesus has done, whom God caused to draw near and approach, and, as the forerunner, he is for us entered, and has invited us to come boldly even to the mercy-seat. He was able to enter into the holy place not made with hands; he is himself the true tabernacle, filled with the glory of God, even with that divine grace and truth which were figured by this fire and light. In him the Shechinah took up its rest for ever, for in him dwells all the fulness of the Godhead bodily.