The construction materials for the Tabernacle shift from general metals and fabrics to specific animal and plant elements designed for the tent's covering and structural frame. Each of these components carries unique practical and symbolic significance.
The first element consists of the skins of large male sheep, prepared by removing their hair. The primary approach among commentators is that these skins were not naturally red but were dyed after the tanning process [רש״י, גור אריה, דברי דוד]. However, another tradition suggests that the red hue was not achieved through normal dyes. Instead, the rams were struck with sticks while still alive, causing their blood to pool and naturally color the skin before slaughter [ברטנורא, חתם סופר]. On a symbolic level, these red skins hint at the future exile under the nation of Edom, as Esau, the father of the Edomites, was famously born with a red appearance [צאינה וראינה].
The next layer of the covering is made from a creature whose exact identity is the subject of deep debate. One perspective suggests it was a miraculous, pure animal with a single horn, created temporarily solely for the construction of the Tabernacle before disappearing from the world. Its skin was characterized by a spectacular array of colors [רש״י, רבנו בחיי, תורה תמימה]. In contrast, other commentators offer a more natural explanation, identifying it as a known animal of that era whose thick, strong skin was considered highly luxurious and often used to make shoes for nobility [אבן עזרא, רלב״ג, בכור שור]. Some even identify it with marine mammals found in the Red Sea, such as dolphins or sea cows, whose hides were traditionally used by desert dwellers to craft durable sandals [שד״ל, קאסוטו, ביאור שטיינזלץ]. Despite the disagreement over its exact identity, there is broad consensus that it was a pure animal, as only creatures permitted for consumption could be used in the Tabernacle's construction [מזרחי, תיבת גמא].
Finally, the structural frame of the Tabernacle was built from acacia wood, a material renowned for its strength and resistance to rot [ביאור שטיינזלץ]. This raises a practical question: where did the Israelites find such massive, heavy trees in the middle of a barren desert? The primary approach among commentators explains that the patriarch Jacob foresaw through divine inspiration that his descendants would eventually build a sanctuary. When he went down to Egypt, he brought saplings with him, cultivated them, and instructed his sons to take the grown trees with them upon their eventual departure [רש״י, רבנו בחיי, דברי דוד]. Others reject this explanation on logical grounds, questioning how the Israelites could have carried giant wooden beams out of Egypt without arousing the suspicion of their captors. They propose a simpler solution: there were acacia forests located near Mount Sinai, and the Israelites simply cut down the trees on site [אבן עזרא, בכור שור, חזקוני]. Regardless of their origin, these massive wooden beams are described as being surprisingly light to carry, as well as smooth and beautiful [דעת זקנים, חזקוני]. Furthermore, the Hebrew name for this wood is seen as carrying a deep hint, serving as an acronym for the concepts of peace, goodness, salvation, and forgiveness [דעת זקנים].