And Betzalel made the Tabernacle first, etc. I.e., do not say that they certainly were not commanded to make the Tabernacle until after Yom Kippur, but Betzalel made the ark first and afterward the Tabernacle. And if so, this ark (mentioned here) could be the ark that Betzalel made. Therefore, Rashi explains, “And Betzalel made the Tabernacle first, etc.”

You will discover that there were eight journeys, etc. Yet Rashi comments in Parshas Chukas (Bamidbar 21:4) that there were seven journeys from Moseiroh to Mount Hor. This [seeming contradiction] is clarified in the beginning of Parshas Masei (ibid. 33:1). [Here, as in Parshas Masei, Rashi is counting the number of places and in Parshas Chukas Rashi is counting the journeys from one place to another].

And the Levites did not transgress, the Omnipresent separated them from you. [One might ask:] It is written, “the Omnipresent separated them,” but they were not separated until the second year when the Mishkon was erected! We must say that the Omnipresent separated them in thought. Perforce, “Adonoy separated the tribe of Leivi,” must be explained in this manner [instead of saying that it refers to the second year when they were actually separated] because it is written afterwards (v. 10), “And I stood on the mountain,” which also refers to, “At that time,” which was in the first year, after the sin of the calf. According to this we can understand why Rashi does not explain this verse in the same order it is written in the Torah [I.e., “the Omnipresent separated,” is juxtaposed with their retreat to Bnei Ya’akon to teach us something; not because it happened after their retreat].

The Levites. Rashi is answering the question: From the verse, “Adonoy separated, etc.,” it seems that the Levites also bless in His Name, but this is not so! Therefore Rashi explains that, “to carry the ark,” pertains to the Levites, and, “to stand… and to serve Him and bless in His Name,” pertains to the kohanim.

Because they were separated for service at the altar, etc. I.e., it is not because they were separated to serve Adonoy that they had no share, as might be understood from the verse. For on the contrary, it would be fitting to increase their benefits, not to diminish them.

He receives his allotted portion, etc. His portion is the gifts of terumos and ma’aseros (tithes). The phrase, “Adonoy is his heritage,” is in response to, “Leivi had no share or territory with his brothers.” Their sustenance must be provided in another way in lieu of receiving a share or land. And, “Adonoy is his heritage,” must be explained as referring to Leivi’s allotted portion, which is the gifts of terumos and ma’aseros. Rashi says, “provided readily,” to indicate that Leivi’s portion [of terumos and ma’aseros] was given to them, in lieu of [a portion in the] land that was given to the Israelites, because it is readily available without effort. And [as a result] they do not need to toil, to the point they would refrain from service at the altar [when they will need to toil].

With the first tablets, etc. This ended on the seventeenth of Tammuz, not on the twenty-eighth of Av. The comparison of the last forty days to the first ones is not to indicate that they too were with complete favor just as the first ones, for this is not true. The first ones were with complete favor — as they had not yet sinned with the calf, while the last ones were only with favor regarding the giving of the Tablets [Moshe was told “carve for yourself,” before they started]. But forgiveness for the calf was only granted on the last of [these last] forty days, which was on Yom Kippur. For then Hashem said, “I have forgiven just as you spoke.” Therefore, that day was designated for atonement and forgiveness. The comparison is only informing us that the forty days stated here, “And I stood on the mountain,” are not referring to the middle forty days [i.e., Moshe was not on the mountain only for 80 days]. Rather they are an additional forty days, which were with favor and not with anger. From this we derive that Moshe stood on the mountain for 120 days.

Although you turned away from Him, etc. Otherwise why is this verse mentioned during [Moshe’s] words of rebuke?

All things are in the hands of Heaven, etc. I.e., this verse is not connected to the previous verses. Rather it begins a new topic to teach us that all things are in the hands of Heaven aside from, etc. Therefore He only asks of you to fear Him — which consists of similar activities that a person may choose to do or he may choose not to do, and it includes the fear of Heaven (Re”m).

And this is also not for naught, etc. Rashi is answering the question: At the beginning of the verse it says, “To guard Adonoy’s commandments,” meaning, “for Hashem’s benefit.” But at the end of the verse it is written, “For your benefit,” meaning, “for the benefit of the Jewish People.” Therefore Rashi explains: “And this is also, etc.” In other words: Certainly you should keep the commandments for His benefit. But nonetheless, for you too this is not for naught, but for your benefit.

All things, etc. This refers to all that is written in the verse, “The heavens and the heavens beyond the heavens, the earth, etc.”

Just as you see yourselves desired, etc. Rashi is answering the question: Why is the word בכם (you) needed? The verse only needed to say, “He chose their descendants after them from all, etc.” Therefore Rashi explains: “Just as you see yourselves desired, etc.” In other words, “In yourselves you can see that Hashem chose you and your descendants, for you see yourselves desired above all nations.” And Rashi says היום הזה (this day) instead of כיום הזה (like this day), because he explains the word בכם (you) literally, and they [who, “you,” is referring to] were actually present “this day.” The prefix כ (like) is not disregarded, for it is connected to, “He chose their descendants after them.” As if it says, “And He chose their descendants after them, like this day, from all the peoples.”

Your heart’s obstruction — its covering]. “Its covering” is what is meant by “its obstruction.” Rashi writes likewise in Parshas Va’eira (Shmos 6:12).

No lord is capable, etc. Otherwise it should say, “For Adonoy is God and Lord.” Furthermore, since He is God over all gods, then certainly He is Lord over all lords. Rather, [“Lord over lords” means that no lord], etc.

If you cast off His yoke. “Exercising favoritism,” generally means either to acquit one who is guilty, or to forgo his punishment. So too, “accepting a bribe” [is for either of these two reasons]. “Acquitting the guilty,” cannot be attributed to Hashem, but, “forgoing punishment,” can be. Perforce, “exercises favoritism” means, “forgo punishment.” Rashi says that if you cast off His yoke then He will not exercise favoritism, meaning He will not forgo your punishment. Similarly, “Nor accepts bribes, etc.,” means for the sake of forgoing your punishment, as is usual for those who accepts bribes. The verse mentions both because punishment is sometimes forgone because of favoritism, and sometimes because of bribery. Re”m writes: I do not know how monetary gifts [i.e., bribes] can be associated to Hashem. Why does Rashi not explain, “Nor accepts a bribe — of a mitzvahin exchange for a sin. I.e., He does not forgo punishment for a person’s sin in exchange for a mitzvah that he did. Rather He gives reward for the mitzvah [that he did] and punishment for his sin.” Re”m leaves this question unresolved.

This expresses power, etc. I.e., the previous verse, “For Adonoy, your God, is God over judges etc.,” expresses power. Therefore juxtaposed to it is, “Who performs justice for orphan and widow etc.” This is to inform us of His humility, that He performs justice for those who are weak and helpless.

This is a significant matter, etc. I.e., do not think that it is a small matter to provide the convert with bread and a garment. [And do not think] it seems from here that He is incapable of [providing] more, for it is written above, “Who performs justice for orphan and widow,” which expresses power.

With your own blemish do not taunt your fellow. I.e., this verse is as if it says, “You are to love the convert, and do not insult him.” And this is why it says afterwards, “Because you were strangers,” [which implies that] with your own blemish, etc. But “love” alone, means to act kindly towards him, and is not connected to, “because you were strangers.” For having been strangers does not obligate you to act kindly towards a stranger. Rashi explains likewise in Parshas Mishpatim (Shmos 22:20). See also Bava Metzia 59b.

After having acquired all of these attributes then swear in His Name. Rashi clarifies several matters. He writes ותעבוד (and serve) instead of אותו תעבוד (serve Him). For the word אותו is not necessary; instead the verse should say תירא ותעבוד (fear and serve.) Also Rashi writes ותדבק בו (and cling to Him) instead of ובו תדבק (and to Him, cling), in order that all the verbs should follow one another [i.e., they should be grouped together] — “Fear, serve, and cling.” Also, by adding the word אז (then) Rashi indicates that, “Swear by His Name,” is not a positive commandment, as [might be] understood from the verse. And [Rashi writes בשמו to indicate] the ו of ובשמו is superfluous. [The meaning of the verse is] as if the word אם (if) is added and the verse said, “If you fear, serve, and cling to Him, then swear.” I.e., then you are permitted to swear, but not that it is a commandment to swear, as [might be] understood from the verse.