What are the implications of "ve'Heim Yikchu es ha'Zahav ... "?
Rashi: It implies that the wise-hearted men should receive the donations directly from the donors. 1
Seforno: It teaches us that the wisehearted men should accept the donations with the same Kavanah as when thry would subsequently manufacture the garments.
Targum Yonasan: The Pasuk means that the Kohanim should personally provide the materials for their Begadim out of their own pockets. 2
Bava Basra, 5b: We learn from "ve'Heim" ('Miy'ut Rabim Shenayim'') that when making appointments over communal matters, one should not appoint less than two people over any particular issue.
Oznayim la'Torah: The stress is on ythe word "ve'Heim"
Why did Hashem not instruct them to bring the materials to Moshe first (in keeping with all the commands until now)?
Ramban: Now that they were about to begin working on the Mishkan and on the Begadim, Hashem placed complete trust in the workers, 1 as regards counting what had been collected. They counted the donations and they reported to Moshe. And so it was with regard to all the work connected with the construction of the Mishkan, where, apart from the first day, when they took all the materials from before Moshe, 2 they were under no obligation to report to him on the progress of their work.