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Exodus 38:26

Adam Clarke
Bible Commentary

A bekah for every man - The Hebrew word בקי (beka), from בקי (baka), to divide, separate into two, seems to signify, not a particular coin, but a shekel broken or cut in two; so, anciently, our farthing was a penny divided in the midst and then subdivided, so that each division contained the fourth part of the penny; hence its name fourthing or fourthling, since corrupted into farthing.
There appear to be three particular reasons why much riches should be employed in the construction of the tabernacle, etc.

1.To impress the people‘s minds with the glory and dignity of the Divine Majesty, and the importance of his service.

2.To take out of their hands the occasion of covetousness; for as they brought much spoils out of Egypt, and could have little if any use for gold and silver in the wilderness, where it does not appear that they had much intercourse with any other people, and were miraculously supported, so that they did not need their riches, it was right to employ that in the worship of God which otherwise might have engendered that love which is the root of all evil.
3.To prevent pride and vainglory, by leading them to give up to the Divine service even the ornaments of their persons, which would have had too direct a tendency to divert their minds from better things. Thus God‘s worship was rendered august and respectable, incitements to sin and low desires removed, and the people instructed to consider nothing valuable, but as far as it might be employed to the glory and in the service of God.

Albert Barnes
Notes on the Whole Bible

A bekah - Literally, “a half”: the words “half a shekel,” etc. appear to be inserted only for emphasis, to enforce the accuracy to be observed in the payment. See Exodus 30:13. Respecting the capitation and the numbering of the people, see Exodus 30:12.

Matthew Henry
Concise Bible Commentary
The foundation of massy pieces of silver showed the solidity and purity of the truth upon which the church is founded. Let us regard the Lord Jesus Christ while reading of the furniture of the tabernacle. While looking at the altar of burnt-offering, let us see Jesus. In him, his righteousness, and salvation, is a full and sufficient offering for sin. In the laver of regeneration, by his Holy Spirit, let our souls be washed, and they shall be clean; and as the people offered willingly, so may our souls be made willing. Let us be ready to part with any thing, and count all but loss to win Christ.