Exodus 31 opens with the LORD speaking to Moses and naming the craftsmen he had chosen to build the tabernacle and its furnishings. He called Bezaleel of the tribe of Judah, and filled him with the Spirit of God, giving him wisdom, understanding, and knowledge in all manner of workmanship — to design works in gold, silver, and brass, to cut and set stones, to carve timber, and to work in every kind of craftsmanship. Alongside him, the LORD appointed Aholiab of the tribe of Dan, to assist him. God also declared that He had put wisdom into the hearts of all who were "wise hearted," so that they could make everything He had commanded.

The items they were tasked with constructing included the tabernacle itself, the ark of the testimony, the mercy seat, all the furniture of the tent, the table and its vessels, the pure candlestick and its furniture, the altar of incense, the altar of burnt offering with its vessels, the laver and its base, the finely wrought priestly garments (for both Aaron and his sons), the anointing oil, and the sweet incense for the holy place. They were to do all of this exactly according to what the LORD had commanded.

The LORD then turned to the matter of the Sabbath, instructing Moses to tell the children of Israel to keep it as a sign between Him and them throughout their generations so that they would know that He was the LORD who sanctified them. He commanded that the Sabbath be kept holy, warning that anyone who defiled it or did work on it would be put to death and cut off from among the people. The Israelites were to work six days but rest on the seventh as a day of holiness to the LORD. This Sabbath observance was established as a perpetual covenant and an everlasting sign between God and the children of Israel, grounded in creation: In six days the LORD made heaven and earth, and on the seventh day He rested and was refreshed.

Exodus 31 closes with the LORD finishing his words with Moses on Mount Sinai and giving him the two tables of testimony — stone tablets written by the finger of God.