Financial Transparency is one of the buzz words in today's business world. We all recognise the need to 'fairly record and present the flow of assets in and out of an organisation to interested third parties'. In the Torah's perspective, the need for financial reporting is not to prevent fraud. It is our mitzva to ensure that our neighbours have no reason to suspect us; in our business life this requires transparency. Even if our motives are innocent, we cannot invite suspicion by our actions.

The Torah's description of the construction of the Mishkan is both lengthy and detailed, repeated twice over 4 separate Parshios: In the Parshios of Terumah and Tetzaveh, Moshe is commanded to receive donations from the Jewish people with which to make the Mishkan, the vessels for the Temple service and the special clothing for the Priests. In the Parshios of Vayakhel and Pekudei the Torah records the actual construction; Vayakhel outlines the building of the Mishkan and Pekudei describes the tailoring of the Priestly clothing.

In the beginning of Parshas Pekudei we interrupt the narrative with a financial account. Moshe tallies the sum total of the gold, silver and copper that he received - down to the very last shekel. Meticulously he explains how these donations had been used to fashion the various parts of the Mishkan.

The purpose of this account was for financial transparency; Having amassed all of the peoples' donations, Moshe had to display his integrity; that everything he had collected was actually used in the Mishkan, the purpose for which it had been given.

Moshe describes in detail what was made with the copper and the quantity of copper used in each part. A similar account is given for the use of the silver. Both times, the total used matches the total collected. Yet, when it comes to the gold, the Torah tells us how much had been contributed, but Moshe does not explain how the gold was used. Gold was the primary metal used in the construction and certainly the most valuable. Surely to prevent suspicion an accounting of the gold would be the most necessary?

All of the copper and silver had been used for the actual Mishkan and its vessels, as described in the previous Parsha. Once all of the copper and silver had been used Moshe could account for how they had been expended.

The gold however had not been completely used-up. Gold was still needed to make the garments of the High Priest, which were only made later in our Parsha. The High Priest wore a small golden plate across his forehead (the Tzitz), engraved with the words Holy to Hashem. Gold was also used on the breastplate for the settings for the 12 precious stones and the chains which held it up. Finally, gold was beaten into thin threads and woven into the fabric of the ephod. Before these items had been crafted, Moshe could not give a true detailed account of where the gold had gone.

But why not give an approximate account now? After all, the proportion of gold yet to be used would be negligible. At least 99% of the gold had been used already for the vessels and the Mishkan; The Ark, Shulchan and the Incense Altar were plated in gold, as were the actual walls of the Mishkan. The Menora and the cover of the Ark with its Cherubs had been crafted out of solid gold. By comparison, the amount left over for the clothing of the High Priest was negligible!?

This minute amount is the very reason that Moshe could not in good conscience give an account of the gold. In the business world an approximation might suffice, but in the Torah perspective absolute integrity means absolute transparency.

Who are we talking about here? Moshe! the humblest man to walk the face of the earth, the greatest of all our prophets, who took the Jews out of Egypt, led them selflessly for 40 years and spoke face to face with G-d!

The lesson is powerful. Honesty should be taken very seriously, to all extremes. No amount is negligible - especially when we are dealing with other people's money, money donated to a worthy cause. In no way does this suggest that we are of dubious character and that people should be suspicious. Whether people choose to trust us or not is their business. Out business is to learn from Moshe, acting in good faith to distance ourselves from any grounds for suspicion.

 

~ Rabbi Yoni Johnson

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