In this parashah, Moses takes stock of all the gold, silver, and copper that was donated to the Mishkan. He then reviews how the materials were used, listing all the utensils made from those metals.
From this we learn that, from time to time, we too must take stock of how we are serving HaShem.
Just as Moshe began with the materials that made up the Mishkan, we too must begin by taking stock of the different capacities we have (intelligence, emotions, thoughts, words, actions), what materials we have for the service of God.
Afterwards we should examine how we have been using these abilities in the service of HaShem, just as Moshe examined how the metals had been used.
HaShem has blessed each of us with many skills, talents, powers, and abilities. We must take stock of all that we have been given, knowing what we can do and ensuring that we effectively use all our abilities to serve HaShem by fulfilling Torah and Mitzvot.
Excerpted from Please tell me what the Rebbe said