This week's Torah portion is Pekudei, beginning in Sh'mot 38,21 and ending with the last verse in Sh'mot, in Chapter 40. Its first verse states:

"These are the accounts of … the Tabernacle of Testimony, as they were accounted [by] Moshe, for the service of the Levites, at the hand of Itamar son of Aharon."

The Medrash explains that the words in Proverbs (28,20) "man of faiths, many blessings" refer to Moshe – "for he was the treasurer of the Mishkan, and everything there was blessed via him."

The Mishna (Sh'kalim 5,2) teaches: "No fewer than two people are placed in charge of public monetary affairs." How then was Moshe allowed to be a lone treasurer? The Sages say: "Even though Moshe was a righteous man, about whom G-d said, 'throughout My house he is trusted' – he still called others to do the calculations with him, as is written, 'at the hand of Itamar son of Aharon.'"

Our Sages also taught that one who donates to the Temple must not enter the public coffers in a way that could arouse suspicion. For if he suddenly becomes rich, he will be suspected of having enriched himself at the Temple's expense. "And why are we so careful? Because one must fulfill his obligations vis-à-vis the public just as he fulfills the obligations placed on him by G-d, as is written: "Be clean regarding G-d and regarding Israel" (Bamidbar 32), and also, "Find favor and good grace in the eyes of G-d and man" (Proverbs 3).

We know that funds for the Tabernacle were raised from the public. At one point, enough money had been collected, and Moshe ordered that all donations be stopped. The Medrash teaches that Moshe asked G-d: "What should we do with the extra funds that were collected?" G-d answered: "Make another Tabernacle, just for the Tablets of Testimony."

Moshe did so, and then brought the calculations to the public, saying, "This is what we spent on the Mishkan, and this is what we spent on the Mishkan of Testimony."

However, despite all the above, there are sources that teach us that in some cases, one is trusted and permitted to be a sole trustee in charge of public monies – and the Mishna provides some examples of people who were very widely trusted and were therefore named sole trustees.

But certainly Moshe Rabbeinu was no less honest and widely-trusted than those mentioned in the Mishna as being reliable on their own! Not only that, but he was appointed to his position as Treasurer of the Tabernacle by G-d Himself, because of his great trustworthiness. Why, then, did Moshe make sure to manage all the financial affairs only together with others? And furthermore, why did he have to be so meticulous about explaining how much was spent on each of the Tabernacles?

The answer is: He didn't have to. But he chose to do so, because he well understood human nature. He realized that people are wont to reproach and spread suspicions about even the most trusted of men. A person should therefore do everything he can to prevent this; he should behave with complete transparency, so as to prevent any possibility of false suspicions. Moshe wished to teach Israel, for all future generations, how to behave properly when dealing with public needs, and with public funds.

The Talmud (B'rachot 18b) tells a story of Avuha D'Shmuel, the father of the Amoraitic Sage Shmuel. The father was a very honest and trusted man, who was even entrusted with the money of orphans until they were old enough to receive it. Avuha D'Shmuel did not get to tell Shmuel where he had placed a certain orphan's money, and when he died, Shmuel did not know where to find it. He therefore could not give it back to the orphan, and people began to denigrate him: "Son of he who ate orphans' money," people called him.

Shmuel decided he had to solve this mystery, and so he went to look for his father in the cemetery. The Medrash recounts that he found there those who had died, sitting outside their graves. Shmuel said, "I am looking for my father, named Abba."

"There are lots of people here with that name," they told him.

Shmuel said: "I am looking for my father Abba bar Abba."

They again answered, "there are many with that name."

Finally, Shmuel said: "I am looking for Abba bar Abba, Avuha D'Shmuel [father of Shmuel]."

They told him: "He has already ascended to the Heavenly Yeshiva…"

… Time passed, and Shmuel's father came out, crying and laughing. Shmuel asked, "Why are you crying?"

His father answered, "Because in a short time, you will join us here."

Shmuel asked: "And why are you laughing?"

Shmuel's father answered: "Because I see that you are a very important person here in the Upper World…"

Shmuel asked his father: "Where did you put the orphan's money?"

"I put them beneath the millstone grinder seat. You'll find there some monies: The bottom and top ones are ours, and the rest belongs to the orphans."

Shmuel said, "Why did you do it that way?"

His father answered: "Because if robbers come to steal the money, they'll first take my money on top, and the orphans' money will be safe. And if the ground in which the money is buried will ruin the money, only the money on the bottom – ours – will be lost, and the orphans' money will be saved."

This story tells us clearly that even so trusted and dedicated a man as Avuha D'Shmuel, who was trusted by all, and took extra efforts to safeguard the money of others even at the expense of his own – still, when one single question arose, people immediately began blaming him and calling him names. And this is precisely what Moshe Rabbeinu tried to avoid. He knew that even if he was within his rights to administer the money himself, it simply wasn't a good idea. In order to prevent false suspicions, it is best that not only one person be in charge of public funds. Rather, a committee, even if with only two members, working with full transparency in preparing full financial reports is simply the best route to go.

May it be G-d's will that we all merit to walk in the path of Moshe Rabbeinu, "man of faiths, many blessings."


Translated by Hillel Fendel