Exodus 31:12-18 And the LORD said to Moses, “You are to speak to the people of Israel and say, ‘Above all you shall keep my Sabbaths, for this is a sign between me and you throughout your generations, that you may know that I, the LORD, sanctify you. You shall keep the Sabbath, because it is holy for you. Everyone who profanes it shall be put to death. Whoever does any work on it, that soul shall be cut off from among his people. Six days shall work be done, but the seventh day is a Sabbath of solemn rest, holy to the LORD. Whoever does any work on the Sabbath day shall be put to death. Therefore the people of Israel shall keep the Sabbath, observing the Sabbath throughout their generations, as a covenant forever. It is a sign forever between me and the people of Israel that in six days the LORD made heaven and earth, and on the seventh day he rested and was refreshed.’” And he gave to Moses, when he had finished speaking with him on Mount Sinai, the two tablets of the testimony, tablets of stone, written with the finger of God.
Orders were now given that a tabernacle should be set up for the service of God. But they must not think that the nature of the work, and the haste that was required, would justify them in working at it on sabbath days. The Hebrew word /shabath/ signifies rest, or ceasing from labour. The thing signified by the sabbath is that rest in glory which remains for the people of God; therefore the moral obligation of the sabbath must continue, till time is swallowed up in eternity. (Henry)
Verily my sabbaths ye shall keep—The reason for the fresh inculcation of the fourth commandment at this particular period was, that the great ardor and eagerness, with which all classes betook themselves to the construction of the tabernacle, exposed them to the temptation of encroaching on the sanctity of the appointed day of rest. They might suppose that the erection of the tabernacle was a sacred work, and that it would be a high merit, an acceptable tribute, to prosecute the undertaking without the interruption of a day’s repose; and therefore the caution here given, at the commencement of the undertaking, was a seasonable admonition. (Jamieson)
This command was strategically placed – at the very end of all the commands to build the tabernacle. Though God gave Israel a work to do in building the tabernacle He did not want them to do that work on the Sabbath. The rest of God still had to be respected. Our rest in the finished work of Jesus is never to be eclipsed by our work for God. When workers for God are burnt-out, they have almost always allowed their work for God to be bigger in their minds than His work for them. The difference between what Jesus has done for us and what we do for Him is like the difference between the sun and the moon, and the sun is almost unbelievably larger than the moon. Yet if the moon is in the exactly right (or wrong) place, it is possible for the moon to eclipse the sun. Some Christians live in a constant state of total eclipse, allowing what they do for Jesus to seem more important than what Jesus did for them. (Guzik)