One of the meanings of the word פְקוּדִים is accounts and parshas Pekudei gives an accounting report on the precious materials that were used in the construction of the Tabernacle in the desert. It starts by saying that Moshe, our teacher, ordered that such a report be made and that the calculations were done by Ithamar the son of Aharon the high priest. Also that Bezalel, son of Uri son of Hur, of the tribe of Judah, was in charge of the construction; and that his deputy was Oholiab son of Ahisamach, of the tribe of Dan.
The financial report starts by saying that gold donated as wave offerings totalled 29 talents and 730 shekels using sanctuary measurements. Rabbi Aryeh Kaplan converts this to 4386.5 lbs (1993.8636 kg). Silver collected through the poll tax totalled 100 talents and 1,775 shekels or 15,088.75 lbs (6858.5227 kg). Copper offerings totalled 1775 shekels or 88.75 lbs (40.3409 kg). The Chumash then tells what they were used for. It also tells what the precious stones and expensive dyed cloth was used for but does not give the quantities. Linen is mentioned in passing and leather and wood are not mentioned at all. Labor and use of equipment is ignored.
There have been substantial advances in finance and its reporting since the exodus from Egypt. For example a project of this magnitude today would certainly make use of borrowing. However key elements of financial reporting are used here. Specifically the source and use of valuable resources is given as well as a listing of the assets that were produced. Today's approach would be to write a Profit & Loss Statement and a Balance Sheet with an auditor's attestation of their veracity.
Based on this verse the Bach on Yoreh Deah Section 257 says we learn that even though the people in charge of the charity funds are kosher people and we are not [constantly] inquiring after them, nevertheless it is good for them to give an accounting as we find with Moshe, our Teacher, who gave an accounting of the money that was donated for the tabernacle.
From a spiritual side there are times when a person must take responsibility for their actions and give an accounting. In connection with this the Gemara (Shabbat 31a) delivers a sermon based on the verse, “Your times shall be a steadfast storehouse of salvation, wisdom, and knowledge; and the fear of Hashem will be your treasure”, (Isaiah 33:6). Based on this the sage Raba says that at the time a man is judged in the world to come, they raise the following issues:
1. Did you conduct your business honestly?
2. Did you fix a regular time for Torah study?
3. Did you engage in being fruitful and multiplying?
4. Did you long for salvation?
5. Did you debate by means of wisdom and inferring one thing from another?
6. And even if all this is so; if fear of Hashem is your treasure, yes; if not, no.
There is also the issue of how did a person use their precious resources, especially those received from God. Also what do they have to show for it. In connection with this it says in the first paragraph of Shema to love HaKadosh Baruch Hu with with three things: all of your heart (לְבָבְךָ) and all of your soul (נַפְשְׁךָ). The third is difficult. The literal translation is all of what you have much of (מְאֹדֶךָ). It is often translated as all of your might. Rashi gives two explanations. The first is with all of your money and possessions. The second is with every measure that is meted out to you. The intent of the verse seems to be with the best of your abilities.
So to speak a person's donation to the Temple should be the gold, silver, and precious stones that are in their life. Sometimes this is money, with others it may be a special talent. The ultimate accounting is what a person's greatest accomplishment is and was it worthy of the best that is in them.
לע"נ האמא מלכה בת חיים ז"ל נלב"ע טז ניסן תשנ"ח
העלון ניתן לקבל בדואר אלקטרוני וגם באתר http://dyschreiber.blogspot.com
No comments:
Post a Comment