(כב) וַיָּבֹ֥אוּ הָאֲנָשִׁ֖ים עַל־הַנָּשִׁ֑ים כֹּ֣ל ׀ נְדִ֣יב לֵ֗ב הֵ֠בִיאוּ חָ֣ח וָנֶ֜זֶם וְטַבַּ֤עַת וְכוּמָז֙ כָּל־כְּלִ֣י זָהָ֔ב וְכָל־אִ֕ישׁ אֲשֶׁ֥ר הֵנִ֛יף תְּנוּפַ֥ת זָהָ֖ב לַיהוָֽה׃
(כב) ויבואו האנשים על הנשים. כלומר לשלול מהן תכשיטיהן כדכתיב חח ונזם ואעפ"כ הנשים שמחות וזהירות במלאכת שמים כדכתיב כל הנשים אשר נשא לבן אותנה לפיכך זכו הנשים שלא לעשות מלאכה בראש חדש לפי שבמעשה העגל לקחו תכשיטיהן בעל כרחן כדמשמע מדכתיב ויתפרקו וגו' ובמעשה המשכן שמחו בנתינה לפיכך נתן להם ר"ח לי"ט ונ"ל דזהו ר"ח ניסן שבו הוקם המשכן ואגב אותו ר"ח משמרות כל ר"ח השנה:
(22) ויבואו האנשים על הנשים, “and the men came to the women intending to deny them to offer their jewelry such as חח ונזם nose rings and ear rings; however the women were quite anxious to donate even these pieces of jewelry, seeing that it was for holy purpose. This is why the Torah gives them special credit for their general attitude in verse 26: וכל הנשים אשר נשא לבם אותנה, “and all the women whose heart stirred them, etc.” According to our sages, this is the reason why they were given a holiday each Rosh Chodesh by being allowed to treat it as a sort of holiday, not having to perform tedious activities. This was also in recognition of the fact that they had refused to part with any of their jewelry during the episode of the golden calf. (Compare Exodus 32,2, as interpreted by Pirke de Rabbi Eliezer in chapter 45). According to our author, they were given off on the first day of the month of Nissan during that year, as that was the day when the Tabernacle was put up. Subsequently, every Rosh Chodesh became a semi-holiday for the women.
Pirkei d' R. Elizer
When the men came to take their wives' gold earrings for the golden calf, the women refused to hand them over. They told their husbands, "We will not obey you and help you make an abomination that has no power or salvation." God rewarded them in this world [for this refusal] by granting them a greater degree of observance on Rosh Chodesh. And God rewards them in the World to Come by giving them the power of constant renewal which characterizes Rosh Chodesh.
(Book of our Heritage, Eliyahu Ki Tov, pg. 222)