שמות, פרק כ״ו, פסוק כ׳

The design of the Tabernacle required careful balance and symmetry. Following the detailed instructions for the southern wall of the structure, the building plan moves to the parallel side. The northern wall is to be built using twenty boards, matching the exact layout and quantity of the southern wall [קאסוטו, ביאור שטיינזלץ].

Beyond the practical architectural design, the specific quantity of these boards carries a deeper symbolic meaning. The number twenty serves as a physical reminder of the core laws given by God, directly representing the Ten Commandments that were presented to the Israelites on two separate occasions [שפתי כהן].