John Calvin Commentary Exodus 38:22

"And Bezalel the son of Uri, the son of Hur, of the tribe of Judah, made all that Jehovah commanded Moses." — Exodus 38:22 (ASV)

And Bezaleel, the son of Uri. He again impresses upon us that the whole work was divine, both because Moses faithfully delivered the commands of God, and the craftsmen followed them with precise accuracy. At the same time, he counts up the whole sum of gold and silver, and shows us on what it was spent. Therefore we gather that everyone honestly discharged his duty, and that no one was corrupted or drawn aside by covetousness so as to fall from his integrity.

We are also informed from where the amount of silver was obtained, namely, from the census of the people; for a tax of a common shekel, which was half a shekel of the sanctuary, was imposed on every head, as we ³⁰⁴ have already seen. Moses now shows that this entire sum was collected and paid without fraud, and applied so that none of it was lost.

³⁰⁴ See on Exodus 30:12, , vol. 1, p. 482..