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Title: Keeping Careful Records

Major Focus: Moses, doubts and fears

Minor Focus: Community Fund Raising

Abstract: From the very beginning of the Sanctuary project, Moses intended to keep careful records of each donation, the giver's name and how the gift was used, so he could give an accurate public accounting.

Format: Midrash




"These are the records (pekuday) of the Tabernacle which were drawn up at Moses' request -- the work of the Levites under the direction of Itamar, the son of Aaron the priest."

Exodus 38:21

When God first told Moses of the plans to build a Sanctuary, Moses could not believe the amount of materials and money that would be required. God reassured him that there was more than enough material among the wonders and riches of Egypt which they had taken with them into the desert. God asked, "Why do you think I asked you to get all those things from the Egyptians? What did you think you were going to do with all those precious metals, furs, skins, lumber, stones, dyes, and fabrics out in the desert?" Moses agreed, there was more than enough material to build the Tabernacle.

When they started on the project, Moses overheard some of the Israelites speculating that he was going to become a very wealthy man as the prime contractor for the Sanctuary project. Moses was deeply hurt to think that some people actually believed he would keep money or materials for himself. Was this the reason he had left the comforts of Midian at the age of eighty, risked his life before Pharoah, and marched the people out into the desert in defiance of a royal edict that they return immediately to Egypt? How could they say such things?!

From the very beginning, Moses fully intended to keep careful records of each donation, the giver's name, how the gift had been used, and to give an accounting of donations and expenditures at the end of the project. Moses even considered putting up plaques with the donors' names, a custom that became very popular after his time.

At one point in the collection of materials, the people had brought so much stuff, it was more than what was needed. The chief architect, Betzalel, told Moses to stop the people from bringing any more. Moses promptly got the people to cease their giving. Moses reasoned, "If I had wanted to personally benefit from this project, wouldn't I have allowed them to just keep bringing and bringing? Why would I ask them to stop if I wanted personal wealth and intended to skim profits and materials?" Nonetheless, Moses continued to hear reports of grumbling in the camp by malcontents who scoffed at the idea that he was not making money on this Tabernacle deal.

Moses realized the only remedy was to appoint some trustworthy accountants to keep careful records of exactly what was donated, what it was worth, how it was used, what was left over, and what should therefore be refunded to the community. Moses appointed leading members of the Levite tribe to keep records of exactly what was done with community monies, start to finish.

Challenge Questions

  1. Why was it especially important for Moses to set an example for public trust and accountability in fund raising projects of this type?
  2. What do you think would happen if the board of directors of a synagogue stole all the ticket money collected for High Holiday services, sold the synagogue cemetery, and kept that money too?
  3. Have you ever been entrusted with public monies? What was it like, and who did you have to report to for an accounting?
  4. Why were some members of the public so skeptical that Moses had been fully honest with them? What did Moses do to clear up their suspicions? What do people do who are responsible for public monies in our society?
  5. What examples of community money can you think of? Who is in charge of them? What would you do if you were accused of having stolen community monies?