Charles Ellicott Commentary Exodus 40:16

"Thus did Moses: according to all that Jehovah commanded him, so did he." — Exodus 40:16 (ASV)

So Moses did. —This verse states generally that Moses carried out the entire series of instructions given to him in Exodus 40:2-15, but tells us nothing about when he carried them out. The passage that follows (Exodus 40:17–33) establishes that the first set of instructions (Exodus 40:2–8) was performed on “the first day of the second year.” The narrative of Leviticus 8 shows that the remainder (Exodus 40:9–15) were not carried out until later.