Charles Ellicott Commentary Exodus 40:1-8

"And Jehovah spake unto Moses, saying, On the first day of the first month shalt thou rear up the tabernacle of the tent of meeting. And thou shalt put therein the ark of the testimony, and thou shalt screen the ark with the veil. And thou shalt bring in the table, and set in order the things that are upon it; and thou shalt bring in the candlestick, and light the lamps thereof. And thou shalt set the golden altar for incense before the ark of the testimony, and put the screen of the door to the tabernacle. And thou shalt set the altar of burnt-offering before the door of the tabernacle of the tent of meeting. And thou shalt set the laver between the tent of meeting and the altar, and shalt put water therein. And thou shalt set up the court round about, and hang up the screen of the gate of the court." — Exodus 40:1-8 (ASV)

Though the work was now complete, and all the parts of the Tabernacle made ready, Moses did not immediately proceed to erect it. As when he first went up into Sinai (Exodus 24:16), so now, he waited for a Divine summons, a distinct command fixing the time for him to do what he knew he had to do. There is an importance and a fitness in times and seasons, which the Great Father often reserves to Himself the right to determine (Acts 1:7).

Moses felt this, and waited, until after a time the summons came. God fixed for the erection the first day of the first month (Exodus 40:2)—that is, the New Year’s Day of the first year of freedom. At the same time He gave directions fixing the order in which all should be done, and determining the position of the various articles of furniture which the Tabernacle and its court were to contain (Exodus 40:4–8).