שמות ל:ד פירוש: רש״י, ספורנו, Siftei Chakhamim וRav Hirsch

וּשְׁתֵּי֩ טַבְּעֹ֨ת זָהָ֜ב תַּֽעֲשֶׂה־לּ֣וֹ ׀ מִתַּ֣חַת לְזֵר֗וֹ עַ֚ל שְׁתֵּ֣י צַלְעֹתָ֔יו תַּעֲשֶׂ֖ה עַל־שְׁנֵ֣י צִדָּ֑יו וְהָיָה֙ לְבָתִּ֣ים לְבַדִּ֔ים לָשֵׂ֥את אֹת֖וֹ בָּהֵֽמָּה׃

Rashi on Exodus

צלעתיו Here this word must signify “corners” (not “sides” as Rashi explains in Exodus 25:12), as it is translated in the Targum, since it is stated afterwards, על שני צדיו, “upon the two sides of it”, so that the phrases mean, “the two corners that are on its two sides”.
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Sforno on Exodus

שתי צלעותיו, at the upper corners.
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Siftei Chakhamim

Here it has the meaning of “corners”. . . Although everywhere else it means “side.”
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