February 25th: Pekude and Shekalim
THIS WEEK IN THE TORAH
Rabbi David E. Ostrich
One of the problems in Biblical interpretation is thinking that one verse or passage represents the entirety of the Bible’s opinion on a subject. The Bible has all sorts of opinions for all sorts of situations, and a judicious understanding of “The Biblical Opinion” requires a broadly based review of relevant passages.
As case in point comes up in this week’s special reading. In addition to the weekly portion, Vayakhel (Exodus 35.1 – 38.20), there is also one of the four special pre-Passover portions that Tradition prescribes. This week, we have Shekalim, Exodus 30.11-16: “The Lord spoke to Moses saying, When you take a census of the Israelite people according to their enrollment, each shall pay the Lord a ransom for himself on being enrolled, that no plague may come upon them through their being enrolled. This is what everyone who is enrolled in the records shall pay: a half-shekel by the sanctuary weight—twenty gerahs to the shekel—a half-shekel as an offering to the Lord. Everyone who is entered in the records, from the age of twenty years up, shall give the Lord’s offering: the rich shall not pay more, and the poor shall not pay less than half a shekel when giving the Lord’s offering as expiation for your persons. You shall take the expiation money from the Israelites and assign it to the service of the Tent of Meeting; it shall serve the Israelites as a reminder before the Lord, as expiation for your persons.”
One could look at this passage and think that taxation should be the same for individuals of all income levels: “The rich shall not pay more, and the poor shall not pay less.” Is the Bible therefore against progressive taxation—where higher income individuals pay more than lower income individuals? One could also look at this passage and think that the Bible endorses charging to be enrolled as a member of a community. Does this mean the Bible approves of “poll taxes?”
The problem with any such extrapolations is that this passage is very narrowly focused—talking about a census and not a system of taxation—and being only one of many passages which discuss contributions to the public good. Moreover, it is affected by a particular belief that “counting people” could bring about a plague: “that no plague may come upon them through their being enrolled.” In order to get a “count” without counting, God instructs the collection of half-shekels and, from the amount collected, an accurate population size can be determined.
This ancient belief is carried on today in what some might call a superstition. The Tradition warns against counting people for a minyan. . Instead of saying, “one, two, three, etc.,” some suggesting saying, “Not one, not two, not three, etc.” Why? As it was explained by one of my teachers, Dr. Jacob Rader Marcus, there is a fear that the Evil One could be listening, and, upon hearing, “We have ten,” would kill one of them. It is akin to the expression “Kaynahorah / Kayn Ayin HaRah / Against the Evil Eye.” We should never say something good without invoking protection against the dark forces that abound on every side—and look for excuses to hurt us. Another technique for “counting but not counting” is to recite a Biblical verse with ten words—each word corresponding to a person present. For example, Psalm 5.8 has ten words (in the Hebrew): “Va’ani berov chas’decha avo vaytecha, esh’tachaveh el haychal kod’sh’cha b’yir’atecha. Thanks to Your abundant lovingkindness, O God, I am able to enter Your house and, in this sacred place, to bow down reverently.”
As for taxes in ancient Israel and in the Rabbinic Period, there is a lot more to consider. First, their tax system was far, far different from ours. There were mandatory payments to be made to the Temple—tithes of harvests and offerings for worship. Though standard offerings (goats, sheep, or bulls, grain, and oil) are prescribed, allowances were made for those who were without means (turtledoves or just flour instead). As for support for the poor, there was not a taxing mechanism, but there were a number of social mores. Farmers were to leave the corners of their fields unharvested, and they were not to go back and pick fruit that was late to mature. This was all left to the poor. The size of the “corners” of the field was a matter of personal choice. The Mishnah (Peah) suggests that generosity in this life will be rewarded in the next life, but it stands to reason that poorer farmers with smaller fields might have legitimately left smaller corners than a wealthier neighbor. There were also injunctions for those with means to share holy day feasts with the widow, the orphan, the stranger, and the Levite.
The Talmud has many passages discussing the question of propriety and generosity, and some Rabbis are a bit more exuberant than others. In a fascinating passage about how much charity people deserve, one opinion is that poor people should be supported according to the lifestyle they enjoyed before their financial ruin. This means that a person accustomed to eating meat and drinking fine wine every night should be supported charitably the same way—even if the donors eat beans and drink water for their own meals. In one instance, Hillel went so far as to pay for a horse for a formerly rich man so he could ride it through the market—and Hillel, the chief rabbi of all the Jewish community, ran before the horse, announcing the man’s arrival. That is what the man was used to before his ruin, and preventing his humiliation was Hillel’s main priority. Was this just an exaggeration to make a point, or did Hillel really believe that charity should be adjusted to the lifestyle a poor person had before sinking to poverty?
Drawing conclusions from the Bible or Talmud about modern government taxing policy and public assistance is a tenuous affair—with lots of principles that may or may not apply. Better in my mind is to focus on the Traditional Jewish mitzvah of Tzedakah / Charity. Charitable generosity is a matter of personal choice, and God is always watching.
“These are the things that have no definite quantity: The corners [of the field]. First-fruits; [The offerings brought] on appearing [at the Temple on the three pilgrimage festivals]. The performance of righteous deeds; And the study of the Torah. The following are the things for which a man enjoys the fruits in this world while the principal remains for him in the world to come: Honoring one’s father and mother; The performance of righteous deeds; And the making of peace between a person and his friend; And the study of the Torah is equal to them all. (Mishnah Peah 1.1)