Much of the report about building the Tent of Meeting repeats what 25:1–31:18 said. There is a change from the imperative mood to the indicative, and there are certain changes in the order.
This repetition emphasizes that the work was done exactly as God commanded (see 40:16). The people had tried to secure God's presence their own way with the gold calf, which led to disaster. Now, by following God's way, they received blessings (40:34–38).