Moses the Cpa
One of the ways of testing a person is through money. Along with anger and wine, money can bring out the best or the worst in people. Money is not the root of all evil; it can be used for evil and so can it be used for good. PIKUDEI PIKUDEI
Beyond reproach
Upon concluding the description of the contributions made to the building of the Sanctuary in the desert (Mishkan), the Torah recounts in this week’s parsha (Pikudei) how Moses gave an accounting of the materials that were used for the construction of the Mishkan.
Commentators grapple with the question as to why it was necessary for Moses to give this accounting.
The simple explanation given by our Sages is that anyone involved in handling communal funds must always be above reproach. Despite the fact that G-d testified about Moses that he was a most trustworthy PIKUDEI person—“In all of My house he is trustworthy” (Numbers 12:7)—nevertheless, we are commanded by the Torah to be above human reproach as well: “You shall be clean before G-d and before Israel.” (Numbers 32:22) In other words, not only must our behavior be proper so that G-d knows it; it must also be proper in the eyes of other people.
It is interesting to note that, etymologically, the English word money is said to derive from the Hebrew word mamon, which, in turn, derives from the word, moneh, which means to count. It is no coincidence that the name and theme of this week’s Parsha is Pikudei, which means “accounting.”
The same word for money mamon, is also etymologically related to the word Emunah, which means trust and faithfulness. Money is the commodity that requires integrity and which tests our trustworthiness, perhaps more than any other thing. Banks are called trusts because more than in any other profession, the single most important element in banking is trust. Even our PIKUDEI currency, by Divine Providence, carries the motto “In G-d we trust.”
Therefore, when the contributions for the Mishkan were made, Moses, in whose hands these contributions were entrusted, had to express this trust by making a precise accounting.
Accounting before the end
There is more to this story, however, than a simple lesson of Moses’ integrity. The Torah would not have devoted so much space to Moses’ accounting exercise to just teach us that we must be honest and above board in our financial dealings. After all, there are many commandments that make these demands explicitly. There must also be a deeper understanding of the Torah’s excursus concerning Moses’ accounting practice.
We can appreciate the Torah’s objective in this narrative by reflecting on the entire nature of the Book of Exodus. A close examination of its central themes of bondage, exodus, Sinai and the building of the PIKUDEI Sanctuary will show that it parallels life itself. Our soul’s entry into this world has been compared to the state of bondage because its spiritual capabilities are stifled. The soul can no longer feel G-d’s presence. But ultimately the soul breaks out of this bondage by virtue of the observance of the Mitzvos, the Divine Commandments. Each Mitzvah enables the soul to express its true potential.
In the aggregate, our Mitzvos are designed to create a Sanctuary in our homes, communities and indeed, throughout the world, for the Divine presence.
As we approach the end of the Book of Exodus, we must look back and make an honest accounting as to whether we were successful in liberating all of our soul’s potential qualities. Specifically, Moses’ accounting concentrated on gold, silver and copper. These parallel the three general areas of human endeavor, intellect, emotion and action. While some might have succeeded in realizing their soul’s intellectual capabilities, they might have neglected to actualize their soul’s emotional and practical characteristics.
PIKUDEI
Others, conversely, might have acted admirably, but failed to activate and actualize their intellectual and emotional capabilities.
As we come to the end of our long stay in exile, it is now the time to survey our own achievements. We must ask ourselves, have we utilized all of our soul’s incredible potential?
A follow up question would be, have we utilized all of our soul’s qualities for the right purposes?
Our sages tell us, based on a verse in the Biblical book of Daniel, that before the coming of Moshiach, we will all discover our hidden potential. Now, as we approach the end of the process of the (book of) Exodus, we must follow Moses’ example and take note of all of our resources and their proper use; for the purpose of building a Sanctuary for G-d.
PIKUDEI
PIKUDEI
From the book Light from the Future: Parshas Vayakhel-Pikudei by Rabbi Heschel Greenberg, published by the Jewish Discovery Center.
