- Torah Portion and Tanach
- Vayakhel
- Torah Portion and Tanach
- Pkudei
563
The Torah also holds Moshe accountable for the materials that were collected in order to construct the Mishkan. Every item that was donated has to be accounted for. The story is told about a bookkeeper for a certain company that was unable to balance the books of the company. He was off by five dollars. So he simply left a five dollar bill in the ledger and went home. That type of accounting is not acceptable when it comes to dealing with public funds. Moshe feels compelled to account for every piece of silver donated to the construction of the Mishkan. And when he finds the books don’t balance he is terror stricken until he remembers that the missing amount of silver was used to manufacture the hooks that held the curtains of the Mishkan upright and taut, he is relieved and his leadership role is again justified and secure. A leader, more than the average person or simple citizen, is held to the highest possible standard of fiscal and moral accountability. The Bible records for us how the kings of Judah and Israel were continually reminded and often chastised by the prophets of their times for failing this test of responsible accountability. The Torah states the matter succinctly: "And you shall be found innocent and blameless before God and Israel." The Torah demands accountability and is loath to accept excuses. A generation that does not feel itself accountable to the Jewish past and to the Jewish future fails miserably in its role as being the conduit of Jewish life and holiness

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