Exodus 31 closes the tabernacle instructions with the people who would build it. God says, I have called by name Bezalel. He adds, I have filled him with the Spirit of God. This is one of the first times Scripture describes someone filled with God's Spirit, and here the purpose is artistic skill. God values beauty and craftsmanship. Bezalel from Judah and Oholiab from Dan, a large tribe and a smaller one, worked together, with all who are wise-hearted.
God then gives the Sabbath as a sign between me and the children of Israel forever (31:17). Even holy building work must stop on the seventh day. The command looks back to creation: in six days Yahweh made heaven and earth, and on the seventh day he rested. Rest is not laziness; it is trust that God, not our labor, sustains the world. In the New Testament, Hebrews 4:9-10 speaks of a Sabbath rest for God's people.
Finally, God gives Moses the two tablets of the covenant, stone tablets, written with God's finger (31:18). The covenant is in writing, from God Himself. This scene sets up the tragedy of chapter 32. While God is giving Moses gifts of grace, the people below are making an idol. In the New Testament, 2 Corinthians 3:3 describes a letter written not with ink, but with the Spirit of the living God, on human hearts.