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Shabbos Night Live with Rabbi Shmuel Butman
"ViYikchu Li Terumah"; "You shall take in may name a separation." The Meforshiam all ask, why does the pasuk state "ViYikchu" - "and you shall take", it should have said "ViYitnu" - "and you shall give" a Terumah?
The famous answer given is , one who gives Tzedoka is really on the receiving end. He ends up getting more reward than the amount of money he donated. Therefore the pasuk says, "ViYikchu" - "You shall take", because in actuality you are really receiving. The Vilna Gaon adds in Parshas Ki Sisa, the pasuk says, "ViNasnu Ish Kofer Nafsho" - Each person should give a ½ of a Shekel in order that Klal Yisroel can be counted. These Shkolim are to be used for the Adonim - the sockets which held up the beams of the Mishkan.
The Gaon takes note that the word "ViNasnu" - "and you shall give" can be read forwards and backwards. The letters are "Vav" "Nun" "Saf" "Nun" Vav" whether you read it from front to back or visa versa. This is also telling us that one who gives charity (forward) is actually on the receiving end (backwards).
http://www.revach.net/parshas-hashavua/numbers-amp-letters/Parshas-Teruma-Vilna-Gaon-Boomerang-Tzedoka/1805
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