Shabbat Shekalim – Accountability

This Shabbat is Shabbat Shekalim, the first of four special Shabbatot that precede the Passover season. For the Maftir at the end of the Torah reading, we read verses that describe the commandment to give a half-shekel for the census. The money would be used for the communal sacrifices for the entire year. Besides the Maftir, we also read a special Haftarah for Shabbat Shekalim. It tells us how King Yehoash raised money in order to repair the Temple. One of the things that the Haftarah tells us is how the money was handled:

וְלֹא יְחַשְּׁבוּ אֶת הָאֲנָשִׁים אֲשֶׁר יִתְּנוּ אֶת הַכֶּסֶף עַל יָדָם לָתֵת לְעֹשֵׂי הַמְּלָאכָה כִּי בֶאֱמֻנָה הֵם עֹשִׂים
And they did not audit the men who were given charge of the silver to give to the craftsmen, for they were working on the basis of trust. (Melachim II 12:16)

The Midrash uses this verse to discuss the level of responsibility and transparency that is required from people who handle public funds:

עליו נאמר (מ”ב =מלכים ב’= יב) ולא יחשבו את האנשים אשר יתנו את הכסף, ולא יחשבו זה דורו של יואש שהיו עושין באמונה, שנו רבותינו מי שהיה נכנס לתרום את הלשכה לא היה נכנס לא בפרגוד חפות ולא באנפליא שאם יעשיר יאמרו מתרומת הלשכה העשיר, שאדם צריך לצאת ידי הבריות כדרך שהוא צריך לצאת ידי המקום
It says (in the Haftarah), “They did not audit the men to who were given charge of the silver” – this was the generation of Yehoash, who were trustworthy. The rabbis said: Whoever would enter the treasury would not do so wearing rolled up sleeves or a cloak, so that if he were to become wealthy, people would not be able to say, “Ah, he made his money by taking from the treasury.” A person needs to look good for people just as much as he needs to look good for G-d.
(Midrash Shemot Rabba Pekudei 51)

The Midrash says that the men who were working “on the basis of trust” were trustworthy not only because they were known to have good character. They were trustworthy because of the precautions they took to be beyond reproach: that is, they would not enter the treasury with folds or pockets.

The Midrash continues by comparing their behavior to that of Moshe Rabbeinu, who had been the treasurer for the Mishkan, as is described in the Parshiyot of VaYakhel and Pekudei, which are read for Parshat Shekalim on leap years:

משה היה גזבר לעצמו על מלאכת המשכן…נכנס משה אצל בצלאל ראה שהותיר מן המשכן אמר לפני הקדוש ברוך הוא רבון העולם עשינו את מלאכת המשכן והותרנו מה נעשה בנותר, אמר לו לך ועשה בהם משכן לעדות, הלך משה ועשה בהן כיון שבא ליתן חשבון אמר להם כך וכך יצא למשכן וביתר עשיתי משכן לעדות, הוי אלה פקודי המשכן משכן העדות
Moshe Rabbeinu was himself the treasurer of the building of the Mishkan. […] He entered Betzalel’s workspace and saw that the donations were in excess of what was needed to make the Mishkan. He turned to G-d and said, “Master of the Universe! We made all the work for the Mishkan and there is a remainder. What should we do with the remainder?” He said, “Go make me a Mishkan HaEdut (a place of assembly)”. Moshe went and had that made. When the time came to give the accounting, he said to them, such and such was used for the Mishkan, and with the remainder I made the Mishkan HaEdut, as it says, “This is the accounting of the Mishkan, Mishkan HaEdut.”
(Midrash Shemot Rabba Pekudei 51)

The Torah makes a point to tell us that all the donations were carefully accounted for, and all the funds that had been donated by the community were used for the good of the community. The Midrash implies that even Moshe Rabbeinu himself might be suspected of dipping into the cash, and that no one, not even Moshe Rabbeinu, can be put in charge of public funds without having to make a careful accounting. No one person can be trusted with that much money.

The Haftarah of Shekalim, which we read right before Rosh Chodesh Adar, also has parallels in Megillat Esther. When Haman gets Achashverosh drunk and convinces him to kill all the Jews, he says the following:

אִם עַל הַמֶּלֶךְ טוֹב יִכָּתֵב לְאַבְּדָם וַעֲשֶׂרֶת אֲלָפִים כִּכַּר כֶּסֶף אֶשְׁקוֹל עַל יְדֵי עֹשֵׂי הַמְּלָאכָה לְהָבִיא אֶל גִּנְזֵי הַמֶּלֶךְ: וַיָּסַר הַמֶּלֶךְ אֶת טַבַּעְתּוֹ מֵעַל יָדו ֹוַיִּתְּנָהּ לְהָמָן בֶּן הַמְּדָתָא הָאֲגָגִי צֹרֵר הַיְּהוּדִים: וַיֹּאמֶר הַמֶּלֶךְ לְהָמָן הַכֶּסֶף נָתוּן לָךְ וְהָעָם לַעֲשׂוֹת בּוֹ כַּטּוֹב בְּעֵינֶיךָ:
If it pleases the king, let it be written to destroy them,and ten thousand measures of silver,I will weigh out into the hands of the contractors to bring to the king’s treasury. The king took his ring from his hand,and gave it to Haman ben Hemdata Agagi, enemy of the Jews. The king said to Haman: “The money is given to you, and the people, to do with it however you please.” (Esther 3)

The phrase, “into the hands of the contractors,” does not appear anywhere else in Tanach – except in the Haftarah of Shekalim:

וְנָתְנוּ אֶת הַכֶּסֶף הַמְתֻכָּן עַל יְדֵי עֹשֵׂי הַמְּלָאכָה הַמֻּפְקָדִים בֵּית ה’
They gave the coined silver into the hands of the contractors who were assigned to Beit-Hashem. (Melachim II 12:12)

These “contractors” were the people that the Haftarah describes as being very trustworthy, the ones who were beyond reproach in their handling of the funds. If Haman suggests channeling the money through them, then part of Haman’s argument to Achashverosh was that the ten thousand measures of silver would not delivered by him personally, but rather that the money would be supervised by an impeccably trustworthy source. When Achashverosh answers him, “the money is given to you,” what he’s saying is that he has absolute trust in Haman. He doesn’t need accountants, Haman himself can take care of everything. The money, the people’s lives, the entire kingdom – Achashverosh hands everything over to Haman with no auditing whatsoever.

As we have seen from the Parsha and the Haftarah, the Torah does not approve of placing that amount of trust in any human being: Moshe Rabbeinu himself had to account for the way he used money dedicated for the Mishkan; the “contractors” for the renovation of the Beit HaMikdash could not go into the treasury wearing loose cloaks. Yet Achashverosh places no limits and no controls on Haman’s power. This is so dangerous and so reckless, that when Mordechai tells Esther about the meeting between Achashverosh and Haman, he says:

וַיַּגֶּד לוֹ מָרְדֳּכַי אֵת כָּל אֲשֶׁר קָרָהוּוְאֵת פָּרָשַׁת הַכֶּסֶף אֲשֶׁר אָמַר הָמָן לִשְׁקוֹל עַל גִּנְזֵי הַמֶּלֶךְ בַּיְּהוּדִים לְאַבְּדָם:
Mordechai told [Esther’s proxy] about all that had happened to him,and about the matter of the money, that Haman had said to weigh out to the king’s treasury to destroy the Jews. (Esther 3:7)

The way Achashverosh handled “the matter of money” showed the unreserved trust that he had in Haman, and the complete and utter power that he placed in this one man.

The Midrash connects that “matter of money” with Parshat Shekalim:

אמר רבי שמעון בן לקיש גלוי וידוע לפני הקב”ה שעתיד המן הרשע לשקול שקלים על ישראל לפיכך הקדים שקליהם לשקליו:
Reish Lakish said: Hashem knew that the evil Haman would weigh shekalim against Israel, therefore, He pre-empted his shekels with their shekels. (Megilla 13:2)

This Midrash goes on to explain that the half-shekels given by the entire Jewish People at Sinai, at six hundred thousand people times a half-shekel each, added up to ten thousand measures of silver, the same amount that was mentioned in the Megilla. Haman promised Achashverosh the amount of silver that would have been given by the entire Jewish People for the commandment of “Shekalim.”

Reish Lakish did not see this as a coincidence, and neither did Mordechai. By handing over ten thousand measures of silver, Haman attempted to “buy” each and every member of the Jewish People from Achashverosh. Not only did Achashverosh give him unlimited power, he gave them unlimited power over the entire Jewish People, with no constraints whatsoever.
This is why Mordechai tore his clothes in despair, and why Esther risked her life to go to the king.

However, as Reish Lakish pointed out, the commandment of Shekalim pre-empted Haman’s attempt to “buy” us from Achashverosh. We were already “paid for” – with the half-shekel that we gave to our King, the King of Kings.

Copyright © Kira Sirote
In memory of my father, Peter Rozenberg, z”l
לעילוי נשמת אבי מורי פנחס בן נתן נטע ז”ל

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