The SA/TO & Rel/Ed
Connection
Parshat Pekudei:
These are the records of the Tabernacle, the Tabernacle of the Pact, drawn up at Moses' bidding...
[Ex.38:21]
The description of the construction of the tabernacle, a portable “home” for HaShem’s
presence occupied the second half of the book of Exodus. The materials used to build the tabernacle were
all donated by the “willing to be giving” Israelites. Once the tabernacle was complete, Moses
gave a thorough accounting of how all of the materials were used.
The midrash points out that Moses submitted an “audit” of all the donations collected for
the building of the tabernacle even though he was not required to do so, since he had already been
proclaimed by HaShem to be completely trustworthy (Numbers 12:7). However, in order to be completely clear
before HaShem and Israel, (Numbers 32:22) Moses went beyond the letter of the law and demonstrated that
none of the donations for the tabernacle had been misappropriated or misused, therefore causing it to lose
its holy stature.
A contradiction is seen with the actions of King Yehoyada of Judah centuries later. He reformed the way
that donations to the Temple in Jerusalem were to be collected and distributed. He removed the priests
from their positions as donation collectors and appointed others to that job. These appointees distributed
funds directly to the people overseeing groups of workers, and the overseers paid the workers for their
labor. However, the overseers themselves had no formal oversight. As the Bible tells us, No check kept on
the men to whom the money was delivered (to pay the workers); for they dealt honestly. (II Kings 12:16)
So which is it? Should people in charge of public funds be required to render an accounting of the way
these funds were handled or not? The law code Shulhan Arukh, when discussing the responsibility of
tzedakah collectors to provide a report on their activities, offers a compromise:
Tzedakah collectors may not be required to render an account of tzedakah funds…as it is said,
No check kept on the men to whom the money was delivered (to pay the workers); for they dealt honestly.
(Note: Nevertheless, so they may be completely clear before HaShem and Israel, it is better for the
collectors to present an account. That applies to officials with an acknowledged reputation for honesty
and integrity. But any collector who does not have such a reputation, or anyone who was appointed without
the endorsement of the community, is required by law to submit a report.) [Shulhan Arukh, Yoreh Deah
257:2]
Questions:
- In what way is tzedakah money like money donated to the building of the Temple?
- Beyond assurances that the money was used properly, what is gained from a public audit of funds
used to provide support for the poor?
- Jewish law strongly recommends but does not require an audit. Why not?
B'ahava,
Justin Turnofsky,
2005 SA/TO Int'l General Board
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