40:2 On the {a} first day of the first month shalt thou set up the tabernacle of the tent of the congregation.
(a) After that Moses had been 40 days and 40 nights in the mountain, that is, from the beginning of August to the tenth of September, he came down, and caused this work to be done: which when finished, was set up in Abib, half March and half April.
40:2 The time for doing this is, On the first day of the first month - This wanted but fourteen days of a year since they came out of Egypt. Probably the work was made ready just at the end of the year, so that the appointing this day gave no delay. In Hezekiah's time they began to sanctify the temple on the first day of the first month, 2Chr 29:17. The new moon (which by their computation was the first day of every month) was observed by them with some solemnity; and therefore this first new moon of the year was thus made remarkable.
40:1-15 When a new year begins, we should seek to serve God better than the year before. In half a year the tabernacle was completed. When the hearts of numbers are earnest in a good cause, much may be done in a short time; and when the commandments of God are continually attended to, as the rule of working, all will be done well. The high-priesthood was in the family of Aaron till Christ came, and in Him, the substance of all these shadows, it continues for ever.