This plural noun, possibly derived from the root פָקַד (to number, muster, appoint), carries an abstract sense of 'musterings' or 'accountings,' which by extension came to mean the documented records or expenses. It appears only in Exodus 38:21 at the beginning of a detailed inventory of metals used in constructing the tabernacle. The term introduces the careful accounting that follows, listing the gold, silver, and bronze contributions and their allocation to various tabernacle components. This administrative terminology reflects the meticulous record-keeping associated with sacred construction projects.