The pairing with Parashah Terumah, whose detailed instructions for building the Tabernacle and its furnishings open with a call for the Israelites to bring whatever gifts their hearts move them to offer, rests on the shared subject of constructing a sacred dwelling place for God according to precise specifications, one portable and built in the wilderness, the other permanent and built centuries later in Jerusalem.
Both accounts also share an emphasis on the sourcing of materials, the parashah listing gold, silver, fine linen, acacia wood and skins brought by willing donors, and the haftarah describing cedar and cypress supplied through Solomon's diplomatic arrangement with Hiram, so that in each case the sacred structure depends on resources gathered specifically and deliberately for that single purpose rather than repurposed from ordinary use.
The haftarah's detail that no iron tool was heard at the Temple building site, every stone finished elsewhere and simply assembled in place, echoes the reverence for the sacred space the Tabernacle instructions also assume throughout, a shared concern that the process of construction itself, not only the finished result, should reflect the holiness of what is being built.