If you
were to take a poll of the most common ‘Jewish’ professions, I think we’d all
agree that Accountancy would probably be up there in the prestigious company of
Medicine and Law.
I have
lost count (pun intended) of the number of my peers who entered this noble
profession. In fact, when I meet new
members of ‘the tribe’ and ask them what they do, invariably they look at me
knowingly and mention the ‘A’ word, followed by the usual, “It’s not the most
exciting work but….”
The terms
‘Jewish’ and ‘Accountant’ are therefore not uncommon bedfellows.
One of my
favourite accountancy jokes is:
How did the IDF win the
Six-Day War?
They called up all the
accountants, put them in the front line and then charged the Arabs.
If you’re wondering who one of
the first Jewish (or in those days, ‘Israelite’) accountants was, he can be found
in this week’s Parasha of Pekudei.
Let’s set the scene.
Last week, we read in precise
detail about the collection and intricate production of all the materials
required to build the Mishkan/Tabernacle.
Our Parashah begins by stating:
These are the accounts
(‘Pekudei’) of the Tabernacle, the Tabernacle of testimony recorded at Moshe’s
command by the Levites under Itamar, son of Aharon the Priest. Betzalel, son of Uri, son of Hur, from the
tribe of Yehuda, made everything that the Lord had commanded Moshe. He was assisted by Oholiov, son of
Achisamach, from the tribe of Dan. An
engraver, designer and embroiderer in sky-blue, purple and scarlet wool and
fine linen.
(Shemot 38.21-24)
This is followed by a meticulous
record of the amount of gold, silver and bronze (according to Rabbi
Sacks’ translation in the Koren Magerman Tanach. Other commentators translate ‘Nechoshet’
as copper or brass) used to make items such as the sockets, hooks,
bronze mesh and utensils that were used with the altar, even down to the tent
pegs. The description extends to over
fifty pesukim(verses) and includes every single material donated and how it was
utilized to create the structure, artifacts and vessels associated with the
Tabernacle.
The question we can ask is, why?
On first reading, it appears
that the Torah is providing an exhaustive and repetitive narrative. One which we’ve already read about in
previous Parashiot.
What are we being taught and
how is this connected to our interest in accountancy?
As usual, our first port of
call is Rashi who comments
that the word ‘pekudei’ (accounts) indicates an official reckoning of the
Mishkan's resources.
He notes
that Moshe provided a detailed report to ensure that there was no suspicion of
misuse. As the world’s first auditor, he
outsourced the work to his nephew, whose accounting services are recorded in
the Parasha.
However,
this act of accounting was not merely procedural.
Not at
all.
Moshe
wanted to ensure that he, as leader of the Bnei Yisrael, was beyond reproach. After all, he had been the Project Manager of
a gargantuan endeavour. In the process,
he had collected extremely valuable materials such as gold, silver, bronze and
wool from the people. Would anyone have
noticed if a gold bar or two had gone ‘missing’, perhaps set aside for Moshe’s
retirement fund?
Rashi
reminds us that even the most revered leader, such as Moshe, had to operate
beyond reproach and, in the process, embody integrity and build trust. After all, the Mishkan, as the dwelling place
of Gd's presence, required its construction to be rooted not just in holiness
but also honesty.
By engaging Itamar, Moshe ensured that there could be no question as to his integrity and that the construction and subsequent utilization of the Mishkan would be rooted in purity, from the moment the process began.
Rabbi
Sacks ztl often emphasized that Judaism is not just a religion of personal
spirituality but a framework for building an ethical society. In order to create a moral and just society,
one has to ensure that accountability is enshrined as a cornerstone in its
construction.
The
meticulous record-keeping of the Mishkan reminds us that holiness is found not
only in the grand vision but in the integrity of the smallest details. In this sense, Moshe's account mirrors the
role of an accountant (and his case, an auditor). In providing this narrative, it was not
simply a case of just tallying numbers but, at the same time, ensuring that
trust was maintained between the leadership and the people. This resulted in the preservation of
relationships and the instillation of a house in which Gd would dwell amongst
the people.
This
harks back to the very first command that Gd instructed Moshe regarding the
construction of the Mishkan in Parashat Terumah (25.8)
They shall make me a sanctuary and I will dwell in
their midst.
We, the
Jewish people, have always marched to the beat of a different drum and engrained
the ethics that we learnt in the Torah at the heart of our faith. From educating our children and giving
Tzedaka, to refusing to lose our faith in Gd when we couldn’t even work out how
to survive – our moral compass tells us the right way to behave. Accountability is hardwired into our DNA and,
if you don’t believe me, just think back to how you felt during the High Holiday
season.
Itamar,
the first Jewish accountant, and his uncle, teach us how important it is to be
accountable and how, inside each of us, is the remnant of the purity that
flowed through the Mishkan. At Sinai, Gd
said:
“A kingdom of priests and a holy nation you shall be to
me.”
It seems
that we are all ‘accountants’ and this goes some way to explaining why this
might qualify as being ‘most Jewish of professions’ and Jewish mothers around
the world can justifiably kvell!
Shavuah Tov and Chodesh Tov.