Thursday, 27 March 2025

The Principle of Accountability

As we reach parashat Pekudei, the conclusion of Sefer Shemot, we find ourselves at the culmination of five parshiyot detailing, in meticulous repetition, the construction of the Mishkan. There are three significant lessons drawn from Chazal, each with deep and contemporary relevance. Our member Rabbi Paul Bloom explains.

The Principle of Accountability

The first lesson relates to Moshe Rabbeinu’s scrupulous account of every donation contributed towards the Mishkan. He meticulously records all the gold, silver, and other precious materials that were given, ensuring full transparency. This raises an important question: Was such an account necessary? If there was ever an individual about whom there could be no doubt regarding integrity, it was Moshe Rabbeinu. The Torah itself testifies to his unparalleled trustworthiness, humility, and devotion to transmitting the word of Hashem with absolute fidelity. Why, then, does he feel the need to present a detailed financial report?

Chazal explain that Moshe Rabbeinu was not merely providing an account of the funds—he was teaching a fundamental principle in Jewish life: accountability. No matter how righteous and beyond suspicion one may be, communal leaders, particularly those entrusted with financial matters, must demonstrate transparency. This principle has guided Jewish leadership throughout the ages. Those appointed as treasurers of communal funds, whether in the Beit HaMikdash, charitable organizations, or synagogues, must maintain a standard of conduct that leaves no room for misinterpretation.

The Mishnah in Shekalim reinforces this idea by describing how the treasurer of the Temple would wear a special garment without pockets or folds and go barefoot to ensure that no one could suspect him of wrongdoing. The reason given is that Jewish leadership must be just not only in the eyes of Hashem but also in the eyes of people. There will always be cynics and detractors, and the only way to counteract baseless accusations is to act with complete transparency and integrity.

The Spiritual Significance of Simplicity

The second lesson is drawn from the commentary of the Sforno, who highlights an often-overlooked aspect of the Mishkan. While the Jewish people contributed generously, producing gold, silver, and other costly materials, the Mishkan itself remained remarkably small. The Aron, the most sacred object, was only about 1.5 meters in length and barely over a meter in width—smaller than an average breakfast table!

Why was the Mishkan built on such a modest scale? The Sforno explains that as Jewish sanctuaries increased in external grandeur—from the Mishkan to the First Temple and then to the opulent Second Temple under Herod—their intrinsic spiritual content declined. There exists an inverse relationship between external magnificence and inner sanctity. The Mishkan, though physically small, was the dwelling place of the Shechinah in its fullest form. In contrast, Herod’s Temple, though awe-inspiring in appearance, lacked the same level of Divine presence.

This principle applies broadly. While it is important to build beautiful synagogues, schools, and homes in honor of Hashem, we must be mindful of the point at which aesthetics overshadow spiritual substance. Beauty enhances a mitzvah, but an obsession with grandeur can detract from inner meaning. The same holds true for individuals. While outward appearance has value, when excessive focus is placed on external beauty, it risks eclipsing inner virtues. The Sforno’s insight serves as a reminder that true greatness is found not in size or splendor, but in sanctity and purpose.

The Foundations of the Mishkan and the Power of Berachah

The third lesson comes from the structural foundations of the Mishkan. The Torah describes the adanim—solid silver sockets that served as the base for the Mishkan’s wooden beams. These foundations were formed from the half-shekel contributions of every Jew, totaling exactly 100 adanim.

The Ba’al HaTurim makes a fascinating connection: the word adanim shares a root with Ad-onai, one of Hashem’s names. He links this to the teaching in Masechet Menachot that Jews should strive to recite 100 blessings daily. Just as the adanim provided the physical stability of the Mishkan, so too do our daily berachot serve as the spiritual foundation of a Jewish life.

A Jew’s day is built on constant awareness of Hashem’s presence. Whether through blessings over food, mitzvot, or daily prayers, each berachah strengthens our connection to Hashem and reinforces the holiness in our daily actions. By uttering these blessings with mindfulness, we mirror the stability and strength of the Mishkan’s adanim, building a life of sanctity and devotion.

Conclusion

As we reflect on parashat Pekudei, we find powerful lessons that remain deeply relevant. We are reminded of the necessity for accountability in leadership, the importance of prioritizing inner spiritual depth over external grandeur, and the foundational role of daily blessings in our lives.

May we merit to build strong and stable foundations in our communities, infusing our lives with transparency, sanctity, and gratitude. May the Shechinah rest upon our efforts, just as it did upon the Mishkan, guiding us toward a future of spiritual and communal strength.


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