“Raise a contribution for Me.” RASHI interprets “for me” as “for My name.” “From every man whose heart is willing.” RASHI interprets, “Words of donation are words of good will. ‘You shall raise My contribution.’ ‘Take’ means against their will, which contradicts ‘whose heart is willing,’ which means voluntarily and not by coercion.”
It is written in The Zohar that Truma [contribution/donation] means Tarum [raise] Hey [the letter], meaning we must raise the Hey, which is Malchut. It is also written in The Zohar that Teshuva [repentance] means Tashuv [return] Hey [the letter] to the Vav, meaning that a person must raise the Hey, which is regarded as the Shechina [Divinity] in the dust. We must raise the Shechina from the dust, meaning that the quality that is called “for the sake of the Creator” is in exile.
Since man is built from the desire to receive for himself—and the desire to bestow is under the control of the will to receive, and one cannot aim anything to be in order to bestow, since the will to receive controls him—one who wishes to walk on the path of truth must do everything where he does not see self-benefit, and he must overcome and do everything that is connected to Kedusha [holiness], which is called “you shall take my contribution,” against your will, without the body’s consent.
This is called “He is forced until he says, ‘I want.’” When he says, “I want,” this is called “repentance,” meaning that he cannot do anything voluntarily until the Creator helps him and gives him the spirit of repentance. This is called “Let the Hey return,” relating to his Malchut, which is the point of Tzimtzum [restriction], on which, namely on the will to receive, was the correction of the Masach [screen].
At that time, as the Vav of the name HaVaYaH is called a “Giver,” so his will to receive achieves the quality of bestowal, and then he can make a contribution, meaning lower his Hey. When he is rewarded with this, “From every man whose heart is willing, you shall raise My contribution.” This means that what was previously compulsory will not be voluntary, as RASHI interpreted concerning “his heart is willing.”
It follows that “From every man whose heart is willing” means that now that you are about to take My contribution against his will, know that now it is in a state of “his heart is willing,” that now he has a good will because his Malchut has already been lifted from the dust.
This is as it is written in The Zohar, “That Yod that Esau threw to the back, Jacob took to the head, since Jacob is at the head,” referring to the point of Yod that was restricted; now it is in order to bestow.