Or HaChaim on Exodus 35:21/אור החיים על שמות ל״ה:כ״א

1 ויבאו כל איש ישראל אשר נשאו לבו, Every Israelite whose heart had elevated him came, brought, etc. The Torah alludes to two different categories of donors. 1) A person who donates as a result of an urge to do so in accordance with his means, both physically and financially. The Torah describes such a person as נדבה רוחו, to stress that such a donor does not feel that he deprives himself of something by giving it away. 2) The second type of donor is one who loses his sense of proportion because of his enthusiasm for the project for which he donates. As a result he contributes more than he can afford. The Torah describes this second type of person as נשאו לבו, "he is carried away by his heart." At the time he donates, such a person considers himself as possessing far more economic resources than he actually does. The Torah spoke of both of these types in our verse to show that there were both of these kinds of donors among the Israelites. The Torah first mentions the overly enthusiastic donor, i.e. אשר נשאו לבו, describing such individuals as איש, as people of distinction. Next the Torah mentions the וכל אשר נדבה רוחו, anyone moved to donate by his spirit. In this instance, the Torah avoids describing these individuals as איש, an honorary title. Although such people are to be commended for their noble gestures, they do not compare to the first category. We know that there are far inferior reasons for donating to charity or to public causes, such as social pressures, etc. The fact that the Torah speaks of only these two categories mentioned is a great compliment to the Israelites, something the Torah underlines when repeating הביאו את תרומת השם, they brought the Lord's offering. By writing these words the Torah testifies that all the donors were sufficiently highly motivated to enable G'd's contribution to attach itself, את, to their own, as we have described in our commentary on verse 5.

2ולכל עבודתו, and for all the service thereof. The Torah reveals with this verse that all the 13 types of materials which were indispensable for making the Tabernacle were in fact donated. Moses did not have to take money, even donated money, to go out and acquire any of the materials because they had not been contributed in sufficient quantity or not at all.