The people must have a willing heart to make a sacred tent for the Lord to live among them. The God who created the heavens and the earth and delivered the Israelites was now going to dwell among the sinful human beings. He was going to dwell in a tent made by fallen beings.
When God was creating the universe he used word of mouth. He would have as well used His word of mouth to create a magnificent structure instead of using fallen human beings. Remember God did not force anyone to make a sacred dwelling for Him. God said, “Whoever is of a willing heart” Exodus 35:5.
The same way, God is asking us to build a temple for Him in our own hearts where He shall dwell. He is not forcing any of us but instead is bleeding with us just as He did bled with the Israelites. Let us not harden our hearts but surrender our willing hearts to work for Lord; we should be able to realize what He has done to our lives individually then, we can be able to thank and work for Him with willing hearts.