Answer: The Tabernacle is our corrected desire in which the upper force is revealed.
Our attributes gradually come closer and begin to complement and emphasize one another according to the law of equivalence of form. They don’t destroy one another but clarify one another. When they become equal, they will totally resemble each other in the attribute of bestowal and will merge together with the Creator. This is the unity between the created being and the Upper Light called the Tabernacle.
In Perush Gadol (the great commentary), it says that Moses and Aaron account for the use of the people’s contributions for the building of the Tabernacle; that is, for the Lights that descend from Above and the materials that come from below.
In other words, the desire that comes from below and the Light that comes from above merge into one image of a spiritual object, for example the Tabernacle. But the Tabernacle is merely an external means of correction, while the object of the correction is the person himself.
From KabTV’s “Secrets of the Eternal Book” 10/16/13