“And they shall take a Gift … “(25:2).
The Torah uses an expression of taking a gift rather than giving one, because the fact that G-d accepts our gifts is a great privilege and the source of much joy, which far outweighs the value of the gift. Perhaps we can compare this to the Gemara in Kidushin, which rules that if an important man betroths a woman with the gift that she gives him, she is betrothed, because his acceptance is of value to her, and it is as if he had given her a gift.
We might add that, in addition to the intrinsic pleasure that we experience from G-d’s acceptance of our gift, there is the added bonus of the pleasant repercussions that are bound to follow the acceptance itself (based on the Seifer Likutim Yekarim).
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