Parshas Pekudei gives a meticulous accounting of the
income, that is the donations and expenditures of the
Mishkon. We see the measure of responsibility and
accountability that Moshe Rabbenu felt so as to acquit
himself favorably in the eyes of his fellow men, including
the contemporary scoffers and maligners. These did not
suffice with the overall testimony of the Torah that "of all
My household [My retinue], he is a trustworthy one." The
Midrash Rabbah states: "Even though Moshe was the
treasurer, accountable to himself, nevertheless he called
upon others to monitor his accounts. For a person must
satisfy the demands of the public just as he must justify
himself before his Creator, as it is written, `And you shall
be blameless before Hashem and before Yisroel.' "
Asks the Midrash: "Why did he present the accounting
before them? Did not Hashem put His trust in him, as it says,
`Not thus is My servant Moshe. Of all My household, he is a
trustworthy one'? Why then, did Moshe call upon others before
whom to deliver an exact accounting of the finances of the
Mishkon?
It is because Moshe heard slanderers among the Jews talking
behind his back, as it is written, `And they looked behind
Moshe.' What did they insinuate? R' Chomo said: They said:
One could expect that a person in charge of the construction
of the Mishkon be a rich man. When Moshe heard this,
he said to them, `Upon your lives, I swear that when the
Mishkon is completed, I will give a precise accounting
for everything.' And when that time came, he said: `Come, let
us make a reckoning together.' This, then is the pekudei
haMishkon, the accounting for the Mishkon."
The Yismach Moshe notes, "Nonetheless, we must understand why
such a reckoning was important in the midst of the
description of the actual work. The accounting was only to
clear Moshe's record and was not really relevant to the
actual details of the work. He should have waited until after
the dedication of the Mishkon to present the ledgers.
What was his rush?"
This question leads us to a conclusion: "A presentation of
accounts is, indeed, one of the aspects of the construction
of the Mishkon and its vessels; it is a necessary
feature, for without it the actual preliminary work and
erection would not have been possible."
Why is it that this detailed reckoning, and this need for
self-justification is truly a necessary, indispensable
adjunct of the entire work? The Yismach Moshe points to the
Midrash from which we can derive the answer to this
question.
This aspect of trustworthiness, of reliability, of probity
and scrupulousness, was a necessary prerequisite for the
eventual residence of the Shechinah in the midst of
Jewry. The Midrash says that Shlomo Hamelech was
referring to Moshe Rabbenu when he said in Mishlei, `A
faithful man shall abound in blessings,' (28:20), since the
same adjective is used by Hashem, `In all of My household, he
is faithful/trustworthy.' The many blessings which Hashem
showered upon the people through the Mishkon were
channeled through His trusted servant Moshe, who was the
appointed treasurer of the Mishkon. These blessings
were like the blessing which Moshe invoked upon Israel during
the seven days of inauguration: `May it be the [Divine] will
that the Shechinah rest upon the labor of your hands.'
And, in fact, it did rest in their midst because of Moshe's
loyal and honest execution of his responsibilities. For if
anyone — even evil-minded people — suspected the
chosen one of Hashem of irregularities, the value of the
Mishkon would also be reduced in their eyes.
We know that Moshe, all alone, actually erected the
Mishkon through a miracle, but this would not have
been possible had not the nation invested their full trust in
him and given him their moral and mental support. Had their
faith in Moshe and in the Mishkon faltered in any measure, it
would have undermined his own strength and he would have
fallen from his high level. We see this by the Eigel
where Hashem said, `Go and descend, for your people have
corrupted...' Chazal in Brochos 32a note: Hashem said:
The only reason I gave you greatness was for the sake of
Israel. Now that they have sinned, wherefore do you need [or
deserve] this greatness? Thereupon, Moshe's strength and
vitality deserted him. We see then, that a presentation of
the records was a necessary part of the construction of the
Mishkon.
In addition to the Yismach Moshe's explanation, we must try
to understand this concept also according to the Vilna Gaon,
as brought by R' Yitzchok Kahana in the introduction to his
work Toldos Yitzchok and in Pninim miShulchan
haGra. He tells in the name of his master: When the Gaon
of Vilna was taken from our midst, an announcement was issued
throughout Jewish communities far and wide that only those
who had had the privilege of personally hearing the Gaon
expound in Torah are allowed to eulogize him.
One rov repeated a dvar Torah he had heard from the
Gra regarding what is told in Bovo Metzia (85)
concerning R' Chiya: R' Chiya said to R' Chanina: "I caused
that Torah not be forgotten amidst Jewry. What did I do? I
went and planted cotton and wove nets and trapped deer. I fed
the venison to orphans and cured the hides to make parchment,
upon which I wrote the five chumshei Torah. I took
these to a city and taught five separate children the five
Books. I studied the six Orders of Mishna with six
other children and thus assured that Torah would not be
forgotten from Jewry." This is what Rebbi said: "How great
are the deeds of Chiya." But one cannot help asking why he
went to such trouble — and why he was praised so
profusely.
The Gaon said that R' Chiya taught the people an
unforgettable lesson through his deeds, that they should know
how to relate to Torah study or the keeping of the
commandments. One should take care that the yetzer
hora not preempt him from doing these fully and
perfectly, or cause him to forget Torah or interfere with a
young child beginning to learn and finding difficulty. For
example, a person may buy ready parchment to write Torah upon
or for a text to teach a young child, even though he knows
that dealers are prone to borrow money with interest to
enable them to purchase their materials. There are other
things that may involve certain prohibitions in business etc.
in which case a taint of impurity clings to the paper he
bought due to the previous sin.
Similarly, in the act of writing other transgressions can
also creep in, like Shabbos violations and the like. These
compound the impediments upon the child's study and stand in
the way of his successful absorption. He may be prone to
forgetting what he learned because the powers of evil hold
sway and exert their influence.
R' Chiya was determined to bypass this pitfall when he said
that he would see to it that Torah not be forgotten among
Jewry, that is, that no impure spirit rest upon the text from
which the young child first studied. The text itself would be
pure from its very inception.
Even more, the child's study would have a head start in
sanctity and mitzvos through the fact that the venison
obtained from the deer, whose skin was used for the
parchment, had gone to feed orphans. This is why the
gemora praises R' Chiya so highly as to say, "Great
are the deeds of Chiya." All of these steps truly contributed
to the success of the Torah study of the pure young children
and prevented forgetfulness from taking hold amidst Jewry.
Toldos Yitzchok concludes: Later on, I found similar
thoughts expressed in the commentary of the Gra on
Tikkunei Zohar. There he writes that a group of
scholars was seated among some trees and delving in esoteric
secrets of Torah. The Shechinah, he said, only rests
upon acts of justice. R' Chiya saw to it that his acts were
just and true from the very beginning till the end. This is
why it was established that the Shechinah cannot
reside in a house that is the labor of man's handiwork, since
one stage of its construction might not have been with the
proper intents and thoughts, to say nothing of something
outrightly forbidden. This is why they studied under the
trees, which are the pure handiwork of Hashem.
In the light of these words, we can better understand to what
extent an exact reckoning of the materials of the Mishkan
was necessary as a prerequisite and preparation for the
residing of the Shechinah therein. Not only to still
the insinuations of the scoffers of the generation, but to
let everyone know that its labor was honest, true and just
from beginning to end. For had it not been thus, the
Shechinah would not have resided in their midst
— which It did!