Rabbi Howard Morrison

In the last Portion of Shmot, Moses publicly reveals all of the inventory and values of every item donated for building the Mishkan-Tabernacle. At this season of the year, such a portion is an accountant's delight, as this professional puts to paper all of our financials just prior to our taxes being due.

Why did Moses put everything public when these funds were not for his own personal purposes? Precisely so that no one would suspect even Moses from stealing or profiting in any way. The Midrash explains that some people might have accused Moses of pocketing their gifts which were intended to make a communal house of worship.  The fact the Moses was not above public scrutiny teaches that no single person is above public scrutiny. This lesson is especially appropriate for those who deal with other people's funds. A tragic and extreme example was the business dealings of the late Bernie Madoff, who misappropriated the funds of hundreds of clients who put their trust in him.

Parshat Pekudei teaches above all else the importance of accountability and transparency - lessons not only for Moses, accountants, or financial investors, but for each and every person.

Shabbat Shalom,

Rabbi Howard Morrison