Sforno on Exodus 28:5/ספורנו על שמות כ״ח:ה׳

1והם יקחו את הזהב, just as the correct degree of dedication to its purpose was required by these חכמי לב while they would be engaged in fashioning the Tabernacle and its paraphernalia, so the same degree of mental concentration on their holy task was required while they received these contributions from the people or their go betweens.