John Gill Commentary Exodus 30:16

"And thou shalt take the atonement money from the children of Israel, and shalt appoint it for the service of the tent of meeting; that it may be a memorial for the children of Israel before Jehovah, to make atonement for your souls." — Exodus 30:16 (ASV)

And you shall take the atonement money of the children of
Israel
The half shekel, the ransom of their souls:

and shall appoint it for the service of the tabernacle of the
congregation ;
for the building of the tabernacle, for the repairs of it, and for the sacrifices offered in it; particularly we find that this first collection this way was appropriated to the silver sockets of the sanctuary, and the vail, for the silver hooks, and for the pillars, (Exodus 38:27Exodus 38:28) :

that it may be a memorial to the children of Israel before the
Lord, to make an atonement for your souls ;
to put them in mind that they were sinners, that their lives were forfeited, that a ransom price was given and accepted of God, that hereby atonement, in a typical sense, was made for them; and this was before the Lord, as a token of their gratitude to him, and of their acknowledgment of the favour.