“These are the accountings (pekudei) of the Mishkan
(Tabernacle), the Mishkan of Testimony.” (Shemot/Exodus 38:21)
The word pekudei usually is translated “reckonings”
or “accountings” but Tehillim /Psalms 19:9 uses the same word with a
different translation: Pekudei Hashem yesharim means “the orders/commands
of Hashem are upright.” This brings a deeper meaning to the Torah verse.
Dr. Nosson Chayim Leff on torah.org writes that the Sfas
Emes understands “orders” or “commands” to be mitzvot (commandments). The
Sfas Emes goes on to explain how pekudei relates to the Mishkan. Writes
Dr. Leff: “The word Mishkan comes from the same root as Shechina,
the presence of Hashem. Thus, continuing this line of thought, we see that pekudei
haMishkan comes to mean that by doing mitzvot, we bring Hashem into
our midst.”
How does performing mitzvot bring G-d’s Presence
into our midst?
Dr. Leff continues: “The pasuk (verse) says “the
Tabernacle of Testimony”. The Sfas Emes explains that by performing mitzvot,
we bear witness that we accept Hashem’s Kingship. Every mitzvah we do is
testimony that we subordinate our will to that of Hashem. And in so doing, Hashem’s Presence in the
world becomes more apparent to the naked eye.”
As parents, even though we often are busy, rushed and
preoccupied, we must slow down, concentrate and perform mitzvot with the
proper kavana (intent) to connect with Hashem and do as He has commanded.
When we do this, we will bring G-d’s Presence into our hearts, our homes and
our world.
http://www.torah.org/advanced/sfas-emes/5764/pekudei.html