The Literal Commandment
"Let them construct a sanctuary for Me, that I may dwell among them. According to all that I am going to show you, as the pattern of the tabernacle and the pattern of all its furniture, just so you shall construct it. (Exodus 25:8-9)
The literal commandment given to the Israelites was for them to construct a "sanctuary" (Hebrew miqdash: a holy place). Since G-d is a Holy G-d He does not just show up and "hang out" with the Israelites. His Holiness requires a holy space in the midst of the Israelite camp.
Messiah Says
The Passover of the Jews was near, and Jesus went up to Jerusalem. And He found in the temple those who were selling oxen and sheep and doves, and the money changers seated at their tables. And He made a scourge of cords, and drove them all out of the temple, with the sheep and the oxen; and He poured out the coins of the money changers and overturned their tables; and to those who were selling the doves He said, "Take these things away; stop making My Father's house a place of business." His disciples remembered that it was written, "ZEAL FOR YOUR HOUSE WILL CONSUME ME." (John 2:13-17)
Messiah had a zeal for G-d's house to be built and properly honored.
Pictures of Messiah
This commandment to build a temple/tabernacle pictures the Messiah who builds a spiritual dwelling of G-d with His disciples:
So then you are no longer strangers and aliens, but you are fellow citizens with the saints, and are of God's household, having been built on the foundation of the apostles and prophets, Christ Jesus Himself being the corner stone, in whom the whole building, being fitted together, is growing into a holy temple in the Lord, in whom you also are being built together into a dwelling of God in the Spirit. (Ephesians 2:19-22)
How Messiah Fulfilled
Messiah contributed in some way towards the construction of the Temple. If He had not then He would have violated this commandment and would have sinned. We know that He was without sin (Hebrews 4:15). Israelites of His day would likely have contributed monetarily or given something that could be used by those who were physically constructing the Temple.
Traditional Observance
Traditionally this commandment has not been observed because (for roughly 1900 years) the Israelites were not in the Land of Israel where the construction should occur. Now that Israel is back in the Land some are waiting on the return of the Messiah to begin construction of a new Temple. Others, like the Temple Institute, are already preparing for the day when they will be able to begin construction on the Temple mount.
Other Notes
The tabernacle that was constructed in the time of Moses was built outside the Land at the foot of Mt. Sinai where the Law was given. It was a physical representation of the spiritual Temple that has existed since before time began. That true Temple (built without human hands) still remains in the heavens and will come down with Jerusalem upon Messiah's return (Revelation 21:2)
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