Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(Exo 31:1-11) Bezaleel and Aholiab are appointed and qualified for the work of the tabernacle.
(Exo 31:12-17) The observance of the sabbath.
(Exo 31:18) Moses receives the tables of the law.
The Israelites, who had been masons and bricklayers in Egypt, were not qualified for curious workmanship; but the Spirit who gave the apostles utterance in divers tongues, miraculously gave Bezaleel and Aholiab the skill that was wanting. The honour which comes from God, is always attended with a work to be done; to be employed for God is high honour. Those whom God calls to any service, he will find or make fit for it. The Lord gives different gifts to different persons; let each mind his proper work, diligently remembering that whatever wisdom any one possesses, the Lord put it in the heart, to do his commandments.
Orders were now given that a tabernacle should be set up for the service of God. But they must not think that the nature of the work, and the haste that was required, would justify them in working at it on sabbath days. The Hebrew word shabath signifies rest, or ceasing from labour. The thing signified by the sabbath is that rest in glory which remains for the people of God; therefore the moral obligation of the sabbath must continue, till time is swallowed up in eternity.
The law was written in tables of stone, to show how lasting it is: to denote likewise the hardness of our hearts; one might more easily write on stone, than write any thing good on our corrupt natural hearts. It was written with the finger of God; by his will and power. God only can write his law in the heart: he gives a heart of flesh; then, by his Spirit, which is the finger of God, writes his will in the heart, Co2 3:3.