This week's Torah reading
emphasizes the need for transparency in financial matters relating to the
maintenance of our religious institutions. This reading concludes the Book of
Exodus. Rabbi Jonathan Sacks calls it "the accountant's parasha" because
it begins with the audited accounts of the donations received and materials
used in the construction of the Tabernacle.
Depending on how the
calendar works out, we often read Pekudei along with the special haftarah for
Shabbat Shekalim, as we do this year. In ancient days, every male between the
ages of 20 and 50 was required to give precisely one half shekel every year for
maintenance of the Tabernacle and subsequently the Temple. (This tax also
served as a census of sorts -- the Torah prohibits taking an actual census --
since the number of half-shekels received equaled the number of men who were
considered of military age.) The tax was collected at the beginning of the
month of Nisan (the month when Passover occurs) and so was announced on the
Shabbat nearest the beginning of the prior month, Adar.
The Haftarah reading, from
the book of Second Kings, describes a conflict which occurred between King
Jehoash and the priests over the use of donations to the Temple. The priests
were supposed to take any money donated and use it for repair and maintenance
of the Temple. Jehoash discovered that, while they were taking the money, they
weren't making the repairs. When Jehoash discovered this, he took
responsibility for Temple maintenance away from the priests. They could
continue to receive the tithes which the Torah mandated, which were necessary
for their own support. But freewill donations for Temple maintenance and repair
were now to go specifically to trustworthy and accountable men appointed by the
king to oversee that function.
The Torah is quite clear on
the need for transparency and accountability. When people are asked to give
money, they have a right to know why the money is needed and how it is going to
be spent. At times, leaders are afraid that such transparency will undermine
the confidence of members or donors and make it harder to raise funds. But I
believe the opposite is true. Greater transparency will only serve to give
synagogue members more confidence that their money is being spent wisely. I am
pleased that this is the path we have chosen at Kehilat Shalom.