The collection of materials for the construction of the Tabernacle culminates with the most valuable items of all: precious stones. Finding these exquisite gems at the very end of the registry, following much simpler and cheaper materials, is surprising. [אור החיים] offers several reasons for this placement. First, the leaders of the Israelites delayed their contribution, bringing the stones only at the close of the collection process. Because of this hesitation, God lowered the rank of their offering in the registry. Furthermore, these gems were provided miraculously, delivered by clouds directly from God's table. Since they required no personal effort or financial sacrifice, they are listed after the contributions that demanded genuine toil and expense from the people. Finally, these stones were designated for the priestly garments, which possess a slightly lower level of holiness compared to the actual vessels of the Tabernacle.
The inventory divides the gems into two distinct categories intended for two separate garments. Commentators generally agree that the destinations correspond in a crisscross fashion: the yellowish-brown onyx stones [ביאור שטיינזלץ] were meant for the ephod, while the second set of gems was designated for the breastpiece. The ephod is mentioned first simply because its construction preceded the breastpiece in time, even though the breastpiece held a higher spiritual status [העמק דבר].
A significant discussion arises regarding the exact nature of the breastpiece gems and the method used to mount them. The primary approach among commentators, led by [רש״י] along with [רשב״ם] and [רלב״ג], understands their title as a reference to filling a physical void. According to this view, the artisans crafted gold settings that resembled small indentations, and the stones were placed inside to fill the empty space. They earned their name either because they filled the depth of their gold frames with absolute precision [ברכת אשר על התורה], or because they filled the entire surface area of the breastpiece [בכור שור, גור אריה].
Conversely, [רמב״ן] strongly disagrees with the idea of a sunken setting, arguing that placing the stones inside a cavity would obscure their natural beauty. Instead, he describes a setting featuring a flat base with protruding gold prongs that gripped the gem, allowing it to be visible from every angle. Consequently, he views their title as a reference to absolute wholeness. The stones had to remain entirely intact exactly as they were created in nature, without being quarried or cut, to preserve their unique spiritual properties. This strict requirement for perfection presented a practical challenge: how could the names of the tribes be engraved on the gems without carving away any material? [רבנו בחיי] and [צאינה וראינה] explain that this was achieved using the miraculous Shamir worm, which traced the letters and naturally parted the stone without the need for a chisel.
Other scholars attempt to harmonize these different perspectives by suggesting that the varying descriptions reflect entirely different mounting techniques for the two types of gems. [הכתב והקבלה] proposes that the breastpiece gems were whole stones set into indentations, whereas the onyx stones were pierced and threaded onto a gold wire or nail. Highlighting another physical distinction, [פענח רזא] and [ברכת אשר על התורה] maintain that the stones of the breastpiece sat perfectly flush with their settings, whereas the onyx stones on the ephod physically protruded from their gold frames. Finally, taking a more conceptual approach, [גור אריה] suggests the breastpiece gems were known as stones of filling because they were the ultimate elements that completed the jewelry, giving the garments their final form and purpose.