Sforno on Exodus 25:3/ספורנו על שמות כ״ה:ג׳

1וזאת התרומה, the word זאת means that no substitutes for the materials listed would be acceptable, such as perishables, for instance. Even the kind of gemstones (pearls, for instance) not usable for Aaron’s breastplate, were not accepted. The only type of contributions that were accepted were those that in themselves would be usable in the construction of the Tabernacle and its paraphernalia.