The שבת of ויקהל פקודי usually connectsאדר toניסן , Purim to Pesach- נסמך גאולה לגאולה. Nisan is the month that the yidden were redeemed and will be redeemed. In ויקהל, Moshe gathered all the yidden and began teaching them the לט מלאכות. Shabbos was taught before this, but not the מלאכות. The Midrash says that Moshe would gather the yidden every Shabbos, hinting to the קהלות that gather on שבת in our times. The ויקהל here is a rectification of the ויקהל in כי תשא, by the חטא העגל. The question here is why does the Torah single out the מלאכה of לא תבערו אש בכל משבתיכם The Gemorra answers and says that it’s only a לאו with no כרת , or the Torah is teaching us that if one did all thirty nine מלאכות in one העלם, he would have to bring thirty nine separate קרבנות -that is, לחלק. The question still remains- why fire? The אמרי אמת says that fire was created only on מוצ”ש, and so one might mistakenly think that if he would do this מלאכה, he would be פטור. The Zohar says a different peshat -that the fire of anger shouldn’t burn inside, especially on Shabbos. Anger is considered ע”ז as it says כל הכועס כאילו עובד ע”ז, and Shabbos is one of the tikunim for the חטא העגל, which was ע”ז. Shabbos has no בן זוג, as it is total oneness- רזא דשבת רזא דאחד. Vashti was trying to eradicate Shabbos. ושתי is the same letters as ישות which causes division, the opposite of אחדות and שבת, and so she was killed on שבת. The Koshnitzer says that Purim has the קדושה of שבת. The חידא says, normally the fires of Gehenim do not burn on Shabbos, however if a yid gets angry, the fires of gehenim rise. The Ari says that the penalty for anger is 151 fasts. When one unites with other yidden, he has the power and purity of the מקוה and the 151 fasts- מקוה=151=ויקהל. When there is אחדות, the שכינה dwells- אחדות ישראל=960 lugim במקוה.
When Achav, who was an idol worshipper went to battle he was victorious, since his army had אחדות, whereas the opposite was true of Chizkiyahu, whose troops were righteous, however they lost, since they were lacking in אחדות. In the time of Purim, Mordechai and Esther made sure that the Jews were united- מקרא מגלה=419=אחדות. The אהבת שלום says the tikun for the חטא העגל is אחדות, as Moshe said מי ה” אלי ויאספו כל שבט לוי, where אסיפו or gathering of yidden is אחדות. The Gemorra in חגיגה says that on י”ט, the עמי הארץ are נאמן onתרומה and מעשר, because ויאספו כל איש – חברים, and אסיפסן זה טהרתן -that is the gathering and אחדות of the yidden has the power of mikva. Purim was the tikun for what Haman said יש עם מפורד ..as Purim is unity- פורים=336=ויקבץ נדחינו. The mitzvah of מתנות לאביונים on Purim, is a perfect example of pure giving. On Purim we had unity, which is the real key to the גאולה. The prerequisite to Matan Torah was ויחן שם ישראל, the unity of איש אחד כלב אחד, and on Purim was לך כנוס את כל היהודים, also the אחדות of the yidden before the קבלות התורה ברצון. The Alshich says that when Esther said צומו עלי …. גם אני ונערתי אצום this is the classic אחדות scenario when each yid is praying and caring for his fellow Jew. The building of the Mishkan was a tikun for the חטא העגל, and when there is no Mishkan, we must make ourselves the receptacles for the שכינה to dwell. The measurements of the עזרת ישראל and the עזרת כהנים were 135 amos wide -קהל=135. The purpose of the Mishkan and the בהמ”ק is to unite the yidden. In these scary times we live in today, the one main piece of advice we could follow is to unite and love and tolerate all groups. Rav Elimelech said נראה מעלות ולא חסרונות, to look at our fellow yid’s good points, like Mordechai was דורש טוב לעמו. The אחדות of the yidden goes together with the אחדות of Hashem
שמע ישראל הויה אלה-ינו הויה אחד=1118=מנות איש לרעהו . The יג מדת הרחמים are enacted when there is love and unity amongst all groups of yidden -אהבה=13=יג=אחד
Vashti is the same letters as ישות – arrogance, and also יתוש- mosquito or gnat. The uniqueness of the יתוש, is that it has no system to expel wastes- מכניס ולא מוציא. This is the sign of the בעל גאוה or an arrogant person, who is only interested in taking, but not giving. The חז”ל says to this person, not to be so arrogant, as the יתוש was created before him. Esther was interested only in giving. On the other hand ושתי, who was the last remnant of בבל, was a taker, as her name indicates. The בני בבל who built the Tower, were interested in נעשה לנו שם, that is only concerned with fame and pride. Rav Yonason Eibshitz says that Vashti was killed on the Shabbos of Pesach, and Belshatzer was also killed on Pesach. The Midrash says that Esther was busy checking for chametz, from without and from within. Chametz is the symbol of ישות- gaiva haughtiness, whereas matza is flat, representing humility. It says מאוד מאוד הוה שפל רוח, and the Rambam says we have to go to the opposite extreme to eradicate haughtiness, which is the root cause of all sin. Hillel said that ואהבת לרעך כמוך encompasses the entire Torah, since one has to be totally בטל, and get rid of one’s ישות before uniting and excepting all the different types and groups of Jews. All the flour offerings in the בהמ”ק were of matza (except the שתי הלחם on Shavuos), because the בהמ”ק was the place of total ביטל, total humility and subjugation only to Hashem- ירושלים=596=אכילת מצה. A goy cannot experience true ביטל. All the goyim that wanted to destroy the בהמ”ק, had tremendous ישות. The nations couldn’t say נעשה ונשמה. Vashti represents the nations, who refused to come to אחשורוש who represents Hashem. ושתי is ישות, or חמץ which has to be eradicated before Pesach. By proclaiming Hashem is one, we remove the חמץ of gaiva-
תשביתו=1118=שמע ישראל הויה אלה-ינו הויה אחד=1118=שרפת חמץ
The first time קהל is mentioned is right before פסח -כל קהל עדת ישראל ושחטו אתו, when we read פרשת החודש. Not every yid is a שוחט. Here the yidden are one body, and we learn the מצוה of שלוחו של אדם כמותו from here, where a yid can send another to marry himself to a woman, as if he did it. This שליחות is not שייך by a goy, as they don’t have אחדות ( שש נפשות said of Esav). The name יהודי has in it the word מודה to admit, that is he could admit when he is wrong. An arrogant person has a hard time admitting when he’s wrong, and he also has trouble saying thank you, תודה. A yid begins his day withמודה אני לפניך … gratitude and submission to Hashem. The month of Nisan represents יהודה, who received his name from Leah saying – הפעם אודה את ה”. A Jewish king has to be the most humble, and teach the yidden total submission to Hashem. Jews can unite with each other only if they are humble, like matza קהל=135=מצה . The punishment for eating chometz on Pesach is כרת. Gaiva has to be totally eradicated. ושתי who was total ישות, was cut off, and the Midrash says that her head was brought on a platter. As a precondition to the נס of Purim, there could be no remnant of Bavel. כרת is כתר=620, and when the yidden uttered נעשה ונשמה, each one received two crowns. We accepted the 620 mitzvos and the 620 letters in the עשרת הדברות.
Esther, who came from שאול and Binyamin and Rachel, were all silent. They were בטל a בח” of מצה. Before entering the inner chamber of the king, Esther was ridding herself of any trace of ישות, the opposite of ושתי. Mordechai and Esther who represents the yidden, were זוכה to be crowned due to their total humility-מצה . Through the unifying of all the yidden לך כנוס את כל היהודים …,the miracle of Purim took place. On the other hand, it was the gaiva of Haman – כל זה איננו שוה לי, that was his destruction, and so he fell on פסח, when chometz, or gaiva is forbidden. A yid sins because he serves himself, which is also ע”ז. All 365 לאוים in the Torah, are rooted in לא יהיה לך אלה-ים אחרים, and all 248מצות עשה , are rooted in אנכי ה” … This is why it was only necessary to hear these two commandments from Hashem himself. Both the חטא העץ הדעת and the חטא העגל came about through the need to know, which is gaiva –חמץ. There are things that we are forbidden to delve into. The הקמת המשכן was a tikun for this. Hashem comes down to those who are humble and מבטל themselves -ויקהל. The גאולה of פורים and פסח came about through the unity of all the yidden. Every yid is a letter in the Torah, and so a community of yidden, a Parsha. A double Parsha represents many communities coming together- אחדות. The ויקהל Jews and theפקודי Jews unite.
Rav Pinchas Koretzer is quoted to have said that all year he waited to hear the ד פרשיות. The Slonemer Rav said in his name, that the רוח הקדוש that he was משיג, during the ד פרשיות, was more than any other time of the year. The Mishne says that when א אדר- ר”ח falls on שבת, then we read the מפטיר of שקלים, and if not we read שקלים the Shabbos before רח” אדר. The fact that רח” אדר falling on שבת is mentioned first, intimates that this is the greatest Purim- that is when there is a פורים משולש. The הפטרה of שקלים speaks of the kingיהואש , who reinstated the מצוה of שקלים, which was lost for many years. Pekudei is the last Parsha of Shemos or ספר הגאולה, which the Ramban calls it. Therefore the Parsha relates to the end, when we experience the redemption, and the שכינה will come down, as it did in פקודי, with the building of the Mishkan. This Parsha is the tikun for the חטא העגל, which was initiated with the words אלה אלה-יך ישראל, and so פקודי begins with the word אלא as a tikun. This is similar to Moshe saying the אז ישיר משה , as a tikun for the מאז באתי אל פרעה. We read Shekalim two weeks before Purim, and ריש לקיש says גלוי וידוע לפני משאמר והיה העולם – Haman offered ten thousand silver coins to אחשורוש, to wipe out the yidden, where Tosfos says he wanted to override the effect of the shekalim of מחצית השקל.
Rav Yonason Eibshitz says that Haman knew that the only way to succeed, was to give this money for charity to the poor. And so says Reish Lakish, that Hashem wanted us to precede Haman’s shekalim, with the מצוה of שקלים, that is the healing before the wound. Haman in the Megilla is the prosecutor the Satan, that says before אחשורוש, that the yidden ישנו עם אחד and מפוזר ומפורד, that they’re sleeping, and not exited in doing mitzvas. On Purim we lain – ויבא עמלק וילחם עם ישראל ברפידים, where Rashi says of רפידים – רפיון ידים which means coolness, and lack of excitement. רפידים are the same letters as פרידים, separating themselves. Amekek comes when the yidden are not באחדות. Purim is the opposite of רפידים, of laxity of being unenthused. Purim is theי”ט of rejuvenation פורים=336=ברפידים. The whole purpose of שקלים is to fight this laxity, with התחדשות. The main purpose of the שקלים was for public קרבנות like תמידים and מוספים. From רח” ניסן all of the קרבנות ציבור had to be brought from new coins, where the old coins were used for another purpose. The חכמים gave a month for every Jew to bring מחצית השקל. The reading for the מפטיר of שבת ראש חודש, has in it the עולת חודש בחודשו teaching us that we have to renew the קרבנות from the new shekalim, and not fall into the trap of Haman that tells us to go to sleep with no התחדשות – Purim is a total renewal- התחדשות. עולת חודש בחדשו=1144=זה יתנו כל העבר על הפקדים=1144=מגילת אסתר. We have to give our will over to Hashem, that is our new will- new excitement נפש=430=שקל, where נפש also refers to a yid’s will. Purim is the bridge between שקלים and Pesach.
The word פקודי means an accounting, that is Moshe took an accounting of all the שקלים, so that no one could falsely accuse him of stealing. The gold, silver, and copper, all had a חשבון. The מחצית השקל added up to one hundred ככר הכסף and 1,775 shekel. The hundred ככר went for the sockets, whereas the 1,775 shekel Moshe forgot what he did with them. The מגלה העמוקות, brings a Midrash that the soul of Rebbi Akiva came to Moshe who reminded him that the 1,775 shekalim went towards the ווים, the hooks of the עמודים. Rebbi Akiva was the one who explained all the vavim in the Torah. There is one opinion in תמורה, that when Moshe died he forgot 1,775 Halachos. Rav Wolfson brings in אמונת עיתך that these 1,775 shekalim were brought from the lower level yidden, the נחשלים, that Amalek started up with- from שבט דן who were spit out of the clouds. These were the forgotten Jews, the yidden that went to the party of אחשורוש. Moshe made hooks with these coins, that were facing out of the Mishkan (referring to the yidden who were out of the clouds) but they were still an integral part of the משכן. This is written in פסוק לח:כח, where it says that משה decorated these hooks with silver ornaments וצפה ראשיהם וחשק אתם. Hashem had a special desire for these yidden – ליהודים היתה אורה=737= וצפה ראשיהם.
There is a מחלוקת who wrote the last eight pesukim in the Torah. These pesukim are מחוץ למחנה, and represent the lowest נשמות and were written after Moshe passed away. Parshas פקודי begins with the trup being an אזלא גרש and also the words of the 1775 שקלים have this אזלא גרש. This really means ‘he went and he was outcasted’, hinting that due to the drastic sin of the עגל, the yidden deserved to be banished from Hashem. Our generation is the אזלא גרש generation, the most removed from all the previous generations. However these two Parshios are repeats of פרשת תרומה ותצוהshowing the tremendous love Hashem has for the yidden. Hashem repeating Avraham and Yaakov’s name, and also the story of Eliezer the loyal servant of Avraham, says Rashi- demonstrates the חביבות of the Almighty towards the yidden. Also the double לאמר in the Parsha hints to this love- לאמר לאמר=542=אזלא גרש. The אזלא גרש Jews merit a special love from Hashem. Haman Amelek starts up with them ויזנב בך. There is no such thing as a lower Jew- ועמך כלם צדיקים=480=שקלים.
The דל, the עני בדעת, the אחרית Jew is no less than the עשיר, or the ראשית Jew. Every yid is only a half, and not complete w/o another Jew- החדש אשר נהפך להם=1048=העשיר לא ירבה והדל לא ימעיט
The Midrash brings another reason for the shekalim, that is to atone for מכירת יוסף, where the strife began, and the brothers made money on the sale- עשרים כסף. Binyamin was not there and so not part of this division, and so he merited that מרדכי andאסתר came from him. Adar is a month of total unity, especially אדר שני, the thirteenth month. In this world, there is no such thing as a thirteenth month, which has no מזל, and no צירוף of Hashem’s name. The בני יששכר says that אדר שני is a combination of all the tribes, and all the מזלות and all the צירופים of Hashem. Haman thought that this month would be good for him, but the דל are not less -½ (430) שקל =215=והדל לא ימעיט. The Gemorra says that if someone has trouble with parnassa, he should plant an Adar tree אדיר במרום ה”, and so Adar is a month of parnassa and good mazal. Every yid is an והדל לא ימעיט=215=אדיר. The job of the lowest yid, is no less than the greatest yid. All yidden are rooted in the oneness of Hashem before the world was created לפני מי שאמר והיה העולם.
In building the Mishkan, the word הוקם is mentioned three times, where the חידה says that this refers to the three בתי המקדש. Pekude is a new beginning, corresponding to the final Geula, and so it doesn’t begin with a- ו. Purim prepares us for the third temple – בית השלישי=1067=פורים על שם הפור. Haman has his downfall on the sixteenth of Nisan. The מגילת תענית says that on the sixteenth of Adar, the walls of י”ם were being rebuilt in the times of the בית שני On the sixteenth, there is a הארה of the future. On the sixteenth of Nisan, Haman was hung, and Sodom was destroyed, and on the sixteenth of Iyar, the מן which is the food of the future, began to fall. The sixteenth of the month is in the boundary of Esav, which we have no permission to enter עד מדרך כף רגל =671=אסתיר. There are times even in the הסתר, when we can enter the boundary of Esav, and one of these times is Purim- מדרך is מרדכי. In תצוה, Moshe’s name is not mentioned, representing his death, and maybe this is what Haman saw. Here in פקודי, Moshe is mentioned nineteen times, representing his birth, which Haman didn’t see. Haman didn’t know that Moshe lives on, in every generation.
Parshas ויקהל speaks of the building of the Mishkan by בצלאל, from the head of the tribes- יהודה and אהליאב, from the lowest tribe of דן (Rashi לה:לד). The הפטרה speaks of the building of the בהמ”ק by שלמה המלך fromיהודה , and חירם from דן and נפטלי. The same Rashi is telling us, that in the eyes of Hashem, all yidden are the same – ולא נכר שוע לפני דל. All this is read, when the last month of Adar connects to the first month of Nisan. The last tribe of Binyamin, had the stone called ישפה that was multicolored, and included all the others, like Binyamin included all the tribes- בנימין is מנין יב. Similarlyאדר ב” , which apparently has no שבט or no combination of Hashem, really includes all months, and all צרופים of Hashem’s name. Haman thought אדר ב” would be the best month to attack the yidden- קץ שם לחשך=888=חודש אדר השני=887=ולא נכר שוע לפני דל.
When the yidden are together in אחדות and called כל ישראל, there is nothing to fear. In pasuk ד, it says לאמור twice. Rashi says לי לאמר לכם. One opinion is Moshe is telling the yidden what to do, but he himself was not involved in the בנין המשכן, or donating items for theמשכן , as he himself doesn’t need any כפרה for the חטא העגל, and so לי is לאמר לכם. Another opinion is לי לאמר, the only reason Hashem is talking to me, is for you- לכם. The לי is a language of קדושין, and Hashem is telling the yidden that they are still his bride. In the first pasuk of ויקהל it saysויקהל משה את כל עדת בני ישראל ויאמר אלהם, where אלהם are the ר”ת of הרי את מקודשת לי. The כלל ישראל violated the marriage, the לי, but Hashem took us back. The reuniting is greater than the original union, like when a husband and wife make peace after a fight, the love is intensified. VeYakel and פקודי are almost exact repeats of תרומה and תצוה. The building of the Mishkan and the holy vessels, and the בגדי כהונה are all repeated in detail to show the tremendous חביבות Hashem has for us, even after we strayed. This is similar to the Torah repeating the entire story of Eliezer finding a wife for Yitzchak. The ל is the largest letter in the Torah, representing Hashem, and the י, the smallest representing כלל ישראל. Hashem and כלל ישראל are united in לי. The אהל מועד of the משכן was 30-ל Amos long, and 10-י Amos wide. The ספר יצירה says that the month of אלול was created with the letter י, and the month of תשרי with the letter ל, showing that הרי את מקודשת לי was reinstated during these 40 days לי =40. Moshe was telling the yidden to look forward to the לי, the sign Hashem is taking us back- ויקהל is קוה לי.
Parshas ויקהל is connected to Adar, and פקודי to Nisan. The question is why is פרשת פרה before פרשת החודש, when the first פרה אדומה was on ב” ניסן, the day after ר”ח ניסן. The answer says the ירושלמי, is that טהרה comes before התחדשות, as the pasuk saysלב טהור ברא לי אלה-ים ורוח נכון חדש בקרבי. Amalek fought both the concept of purity – אשר קרך בדרך, a לשון of קרי, and the concept of התחדשות, where it says both ויזנב בך -that is you are tails, useless and ואתה עיף ויגע, you’re tired and washed up. Purim is connected to purity מירא דכיא, where דכיא means purity, and Mordechai was involved with the birds- כנים, used to purify certain טמא women, and he was called פתחיה. The last words ofיעקב אבינו , Rashi says was concerning Purim were – לפני ה” תטהרו=816=ולערב יחלק שלל. Both Purim and יה”כ are days of purity. מקוה ישראל הויה=718=הי פא וו ריש יוד ממ . The כוונה of mikve is the אהי-ה שם, where the מילוי equals 151=מקוה and the acronym of אשר ישלטו היהודים המה is the שם אהי-ה. Nisan is the month of החודש הזה לכם ראש חדשים, the month of חידוש, a renewal of time. The concept of ר”ח is only by the yidden. The סעודת ר”ח was observed by the Jewish Kings דוד מלך ישראל חי וקים=819=ראש חודש. By the העגל חטא there was a negative ויקהל, for the wrong reasons, and with no אחדות. The ויקהל here, is a tikun for that ויקהל, and leads to פקודי, where the time of גאולה is called פקידה. Also in the הפטרה of פרשת פרה, first in pasuk כה, it says וזרקתי עליכם מים טהורים וטהרתם …אטהר אתכם, and then in the next פסוק, it says .. ונתתי לכם לב חדש ורוח חדשהanother hint, that first comes טהרה, and then התחדשות.
Rosh Chodesh Nisan and Rosh Chodesh Tishrei are both ראשית. The גאולה will be in Nisan, according to Rav Yehoshua, or in Tishrei, according to Rav Eliezer. ויקהל and פקודי connect the winter months to the summer months. משיח בן יוסף is connected to Tishrei -אפרים whose descendant was יהושע בן נון, and משיח בן דוד is connected to Nisan -יהודה whose descendant was נחשון בן עמינדב, and the משיח will rectify the sin of the משיח=358=נחש. Parshas ויקהל takes place in Tishrei, the day after יה”כ, when Moshe came down Har Sinai for the third time. פרשת פקודי takes place in Nisan באחד לחודש הוקם המשכן. The day after יה”כ, Moshe taught the yidden of the לט” מלאכות of Shabbos, which is learnt from אלה הדברים in the first pasuk. The ירושלמי says אלה =36, plus the 3 letters =39, or 36 plus 2 – דברים is plural, plus one for the word, which equals 39, while the בבלי says that the ה and the ח are interchangeable, and so אלח =39. The בעל הטורים says there are 39 words from ויקהל to השבת, and in the first pasuk לעשת spelled w/o a ו spells out ל תשע or 39. Why was this taught here? Some say because the Parsha talks of the Mishkan, which involved 39 מלאכות to build, and so this is where we know these 39 מלאכות of Shabbos. The world was also created with these 39 מלאכות , where the בעל הטוריםsays there are 39 פעולות in creation ויברא ויעש ויאמר ….In this world, מלאכה was given as a curse, (לט means curse in Aramaic), and on שבת which is מאין עולם הבא , there is no מלאכה, no curse.
If not for the חטא העגל, there would be no need for the לט מלאכות, like in the מדבר. After the sin, Hashem wanted the yidden to recreate the world, which was in a way destroyed when Moshe broke the לוחות. The חטא העגל happened on the 39th day that משה was on Har Sinai, and so this אלה הדברים is a tikun for the אלה אלה-יך ישראל said by the עגל. The tikun here was Moshe gathering the yidden to tell them of Shabbos, which counters the gathering ויקהל by the חטא העגל. The high point on Shabbos is by the third meal- רעוא דרעואין, the height of רצון, where it’s a custom in some shuls for the yidden to gather together and eat the סעודת שלישית with singing and דברי תורה. This meal leads into the מלוה מלכה, which is known as the סעודה של דוד משיחא. Parshas ויקהל we can say is the third meal of שבת, where Parshas פקודי is מלוה מלכה.
Hashem commanded the yidden to build the Mishkan, which is a replica of the world, and also the human body. The מזבח is in the outer courtyard, and used for קרבנות, of whom the כהנים and ישראלים eat from, representing the mouth. Then in the inner courtyard, the incense was burnt, representing the nose. The Menorah’s light was looked at, and also the שולחן was looked at (the freshness of the לחם הפנים), representing the two eyes. Then further in, was the ארון, which contained the לוחות, which represented the brain (Torah). When we make הבדלה on מוצ”ש, the order is similar. We start with the bracha on wine, which represents the mouth (we drink the wine). Then we bless on בשמים, which we smell, representing the nose. Then the blessing on fire, which represents the eyes, and finally the blessing of הבדלה which represents the brain (אם אין דעת הבדלה מנין ). The entire משכן was the replica of the world. Betzalel, who was thirteen years old, had to know the צרופי האותיות, from which Hashem created the world. The acronym of בראשית ברא אלה-ים is the same as the acronym of בצלאל בן אורי.
Parshas פקודי doesn’t begin with a ו, like the big majority of Parshios do, especially being a double Parsha with ויקהל, because פקודי is a new beginning, representing the גאולה שלמה, the בית השלישי. The Parsha is the twenty third in חומש, number associated with למעלה מן הטבע. In the Megilla, the ונהפוך really began when the second letters were sent out on כג סיון. The first day of the שבעה ימי המלאוים is כג אדר. Because the yidden violated the Torah of twenty two letters, the tikun is twenty three. The בהמ”ק was supposed to be built on הר איתם, which is twenty three Amos higher than הר המוריה, however שלמה המלך was told it has to be built on the shoulders בין כתיפו שכן, and so he built the בהמ”ק on הר המוריה. Maybe in the future, the third בהמ”ק will be built on הר איתם.
In ויקהל the yidden were referred to as a קהל and also an עדה, where עדת is the letters דעת. The sin of the עגל affected their דעת, and Moshe collected the different דעות, or עדות. In פקודי, the משכן העדות was testimony that Hashem forgave כלל ישראל, and the שכינה returned. The לוחות were broken because of a blemish in their עדות. It says if a yid is wearing tefillin w/o saying the שמע, it’s as if he’s giving false testimony, and also by the עגל, the yidden were עדי שקר. The new לוחות were testimony that Hashem gave the yidden a second chance, which took place on ר”ח ניסן. According to רב יהושע, Adam HaRishon was born on ר”ח ניסן, sinned on that day and also did תשובה on that day. According to רב אליעזר, the same happened onר”ח תשרי . Both of these days are days of תשובה. The צירוף of Hashem for Nisan is ישמחו השמים ותגל הארץ, the only month with the totally straight name of Hashem. Theצירוף of Hashem’s name for תשרי according to theארי הקודש , is ויראו אותה שרי פרעה. What’s amazing is that – ויראו אתה שרי פרעה=1494=ישמחו השמים ותגל הארץ. Nisan and Tishei are one.
The Shabbos before Nisan is ויקהל (in a regular year), where Moshe gathers all the yidden, and the Shabbos before Tishrei is נצבים, which is also a double Parsha, and a gathering of all the yidden – אתם נצבים היום כלכם. Both Tishrei and Nisan are times of התחדשות, renewal- ר”ה throughיראה , and Nisan through אהבה. On ר”ח אלול, Moshe went up the third time on Har Sinai to receive the second לוחות. In the קריאה of תענית צבור it says- ונצבת לי שם על ראש ההר. The לי that we violated, was reinstated and כלל ישראל will be זוכה to a ונצבת לי שם=928=כתיבה וחתימה טובה.
When Moshe sees the משכן, he blesses the yidden, as Hashem blessed his creation after he finished creating the world. The משכן is a new beginning, a בראשית. At the very end of פקודי, which is the end of this double Parsha, and also the end of שמות, which is called ספר הגאולה, it says- אנכי אנכי הוא מוחה פשעיך למעני=913=בראשית=913=ויכל משה את המלאכה. Parshas ויקהל, is the end of גלות when all yidden unite, despite their differences, and this will bring us to פקודי –the Geula – משיח בן דוד=424=החדש הזה לכם.