Parshat Eikev

Now this was not the Ark which Bezaleel made for the Tabernacle, because with the Tabernacle they did not occupy themselves until after the Day of Atonement, for only when he came down from the mountain on that day did he give them the command regarding the construction of the Tabernacle, and Bezaleel made the Tabernacle first and afterwards the Ark and the other articles (Berakhot 55a). It follows, therefore, that this was another Ark; and it was this, that went forth with them to battle, whilst that which Bezaleel made went forth to battle only once, in the days of Eli — and they were punished for this, for it was captured by the Philistines (cf. Jerusalem Talmud Shekalim 6:1).

AND MAKE THEE AN ARK OF WOOD. The meaning thereof is that you put the Tablets into this ark when you descend [the mountain]. Now this ark, including its cover, is to be entirely from wood [and not overlaid with gold], like all arks, and the Tablets should remain there until the Tabernacle is made. [Only] then, they made the ark which was covered with gold and the ark-cover upon it of pure gold. He did not tell Moses [to make an ark] for the first Tablets because it was manifest before Him that he would break them [immediately upon coming down the mountain]. And the meaning of the verse, and there they were, as the Eternal commanded me is that the Tablets were there [in the ark] until the Tabernacle was made concerning which He commanded me, And thou shalt put the ark-cover above upon the ark; and in the ark thou shalt put the Testimony that I shall give thee. This is the good and correct [interpretation] of these verses.
And Rashi wrote: “Now, this was not the ark which Bezalel made [for the Tabernacle], because they did not occupy themselves in the making of the Tabernacle until after the Day of Atonement, for it was only when he came down from the mountain that he commanded them concerning the construction of the Tabernacle, and it was Bezalel who made, first the Tabernacle, and afterwards the ark and the vessels. Thus it follows that this [ark mentioned here] was a different one, and it was this [ark] that went forth with them to battle, while the one that Bezalel made did not go forth to battle except in the days of Eli and they were punished for this and it was captured [by the Philistines].” This is the Rabbi’s language, quoting words of Agadah which he found written in the Tanchuma.
Now one may ask: “And after they removed the Tablets from this ark and placed them in the ark which Bezalel made, what happened to this ark? And why did this one go forth with the people to battle [since it was empty, the Tablets having been removed]?” Some say that the broken Tablets lay in that ark, and so in fact it is found in the Agadah, but these are the words of a single Sage, for thus we learned in Tractate Shekalim: “We are taught [in a Beraitha]: Rabbi Yehudah the son of Rabbi Ilai says: Israel had two arks in the wilderness, one in which the broken Tablets lay etc. But the Rabbis say: there was only one, and once it went forth [to battle] in the days of Eli and it was captured [by the Philistines].” The opinion of our Rabbis throughout the Talmud is also not so [that there were two arks]; but that [both] the whole Tablets and the broken Tablets lay in the [same] ark. Besides, where was this ark containing the first [broken] Tablets to stay all the years in the wilderness? For in the Tabernacle, in the Holy of Holies beyond the Veil, there were no two arks, and Solomon also brought but one ark into the Holy of Holies [of the Sanctuary]! Rather, [we must say] that this ark of Moses was stored away upon the completion of the ark of Bezalel, as is the law of implements of holiness [which must be stored away after having served their purpose].
This is the correct interpretation in accordance with the opinion of our Rabbis, for, in line with the plain meaning of Scripture, it is possible that the verse here, and make thee an ark of wood, refers to the ark which Bezalel made. This [could be explained as follows]: First Moses was commanded regarding the making of the Tabernacle and its vessels, the first command being And they shall make an ark of acacia-wood, for this [to contain the Tablets] was the main purpose of the entire Tabernacle — that the Eternal that sitteth upon the cherubim be there. Afterwards they made the calf and when G-d was reconciled with Moses and told him that He would write on these Tablets according to the first writing, He commanded him briefly that he should make for these [second] Tablets an ark of wood, this being the same one concerning which he was commanded for the first Tablets. Thus He mentioned to Moses [as narrated by Moses in the verse before us] the primary commandment regarding the Tabernacle, and [the one] upon which everything depended. It was from this [charge to build the ark] that Moses deduced [that he was] to make the Tabernacle and its vessels, as he had been commanded earlier. And in that case the interpretation of the phrase, and there they were, as the Eternal command me is that they be there forever as the Eternal commanded me originally: and in the ark thou shalt put the Testimony that I shall give thee. And there I will meet with thee, and I will speak with thee etc. Now when Moses came down from the mountain he placed the Tablets in [his personal] tent of meeting until he made the ark and the Tabernacle. For had he not broken the first Tablets, they would have been in [his] tent of meeting until Bezalel had made the ark. And so perforce we must also say that the broken tablets were there [in his tent of meeting], for he did not return them with him when he ascended the mountain. Proof for this [i.e., that the command for making the ark mentioned here is identical with the command mentioned in the Book of Exodus with the instructions to build the Tabernacle] is the fact that Moses did not mention this command in the section of Ki Thisa, for there He mentioned the ark of Bezalel expressly. Now here he did not mention the Tabernacle and its vessels for the people saw it before them, and therefore he mentioned it only briefly [through the first command concerning the ark].