Showing posts with label accounting. Show all posts
Showing posts with label accounting. Show all posts

Wednesday, March 2, 2022

And There's Nothing Left To Do But Count The Years (Robert Hunter & Jerry Garcia - "Black Muddy River")

            There is a concept in Judaism called Cheshbon HaNefesh, an accounting of the soul. Cheshbon HaNefesh tantamount to analyzing a balance sheet examines the soul's assets and liabilities its virtues and shortcomings. Cheshbon HaNefesh forces the individual to engage in analysis of “where they are in their lives”. How far astray have they wandered from the most sacred and holy aspects of themselves? How far astray have they wandered from the best version of themselves? It is not a process that leads to a request for forgiveness although it is a process that may lead to an apology. It is not a process that leads to a request for mercy; although it is a process that may inform and direct others to avoid the mistakes that the individual made. It is not a process that generally occurs in public; rather it is a deeply personal and spiritual endeavor. After watching the events of the past week unfold in Ukraine, and seeing how unified Europe, Canada, and the United States are against Putin; I wonder if a country and a society’s collective historical memory motivates a nation and a society to engage in a type of Cheshbon HaNefest. Does a country or a  society ask itself: “How far have we drifted from the ideals of our nation?”  “Can we, as citizens, find a better path?”   

        This week's Parsha is Pekudei. It is the last Parsha of Sefer Shmot. The Parsha, in a very matter-of-fact way, provides us with an accounting of all the material that was used for the Mishkan. The Parsha, in a very matter-of-fact way, tell us all that Bezalel and Oholiab had done while inspired by God and their art. We derive this idea of "taking stock" from the first Pasuk. Eilah F'kudei Ha'Mishkan Ha'Eidut Asher Pukad Al Pi Moshe Avodat Ha'Leviim - These are the countings of the Tabernacle, the Tabernacle of Testimony, which was reckoned at Moshe's bidding (Ex.38:21). What follows is essentially a ledger of all materials that were used in the Mishkan's construction.  With full transparency, Moshe engages in a full accounting of the materials used by Bezalel, Oholiab, and supplied by B'nai Yisroel in order to eliminate any possibility of corruption and instead, to prove that these materials were used to construct the Mishkan. Why do we need this accounting? We have been reading about the Mishkan for the last four Parshiot. However, it was not until now, that Moshe and B'nai Yisroel were able to look back at the process and see exactly how far along they have come. For a lengthy period of time, B'nai Yisroel, as told to us in the Torah, had experienced an individual, communal and spiritual revolution. They watched Ten Plagues destroy Egypt, fled Egypt, and experienced the miracle of the Crossing of the Yam Suf. They witnessed the revelation at Sinai, received the Ten Commandments, panicked, and built the Golden Calf. They began the T'shuvah process by bringing a half Shekel as a means of expressing atonement. They willingly brought their precious jewels and raw materials for the construction of the Mishkan. They came together as a community and they successfully constructed "God's dwelling place."

            Certainly, there were specific events that we would deem as vitally important, including the actual exodus from Egypt, the Crossing of the Reed Sea, and the Revelation at Sinai. However, in each of these three pivotal moments, B'nai Yisroel behaved as individuals. During each of these three pivotal moments, one could argue that B'nai Yisroel was more reactive than proactive. After the Tenth Plague, following God's direct command, B'nai Yisroel left Egypt. After God opened the Reed Sea, B'nai Yisroel began to cross it. It is the Midrash that explains that B'nai Yisroel took the first steps into the water prior to God's miracle. The revelation at Sinai was a more reactive experience than a pro-active one. Even the Golden Calf fiasco could be argued as B'nai Yisroel's response to the fact that Moshe delayed his descent from the mountain. However, Tshuvah (Repentance)  helps explain why in last week's Parsha (VaYakheil), B'nai Yisroel brought so much more material and so many participated. Regarding the construction of the Mishkan,  it wasn't built out of fear and anxiety as was the Golden Calf. Instead, the construction of the Mishkan demonstrated a genuine desire, a choice to have God dwell among the community.  Constructing and completing the Mishkan, for this generation was perhaps its greatest achievement. They were finally, at least for the time being, pure of soul and pure of heart. They understood what it meant to be a community, a holy community, and the Mishkan was an expression of that. Therefore when B'nai Yisroel completed this transition to “people-hood” culminating in the completion of the Mishkan; it makes sense that an accounting of the Mishkan's construction would occur.

            From Moshe's "accounting", we learn something very important about human nature. As individuals, as part of a team, and as part of the community; we need to do Cheshbon HaNefesh, an accounting of our souls. While it is certainly important to do Cheshbon HaNefesh at prescribed times with the community (Yom Kippur for example); it is also vital that we engage in this process when we have survived and successfully or unsuccessfully navigated through the transition.  These transitions and changes are not necessarily confined to lifecycle events or the calendar but as a part of life in general; and certainly when about to begin a new and difficult phase of life. Parsha Pekudei reminds us that we must possess the self-awareness to step back and look back at the process and own it, and if it is appropriate, mourn it, celebrate it, or learn from it. Perhaps society and a country’s collective historical memory can also engage in Cheshbon HaNefesh. Countries that were neutral 80 years ago when another European dictator invaded other countries are no longer neutral. Where once the Western World took years to debate, placate, dither, and finally called out a dictator; this time it took the world less than a few weeks to come together, to begin supplying Ukraine and announce and enforce economic sanctions against a corrupt brutal dictator. Maybe the thousands of Russians who have had the courage to protest and speak out against its corrupt brutal dictator illustrates the first steps of national accounting.

Peace,
Rav Yitz

Wednesday, May 20, 2020

As Well To Count The Angels Dancing On A Pin (John Barlow & Bob Weir- Weather Report Suit Part II: Let It Grow)

Like davening Shacharit (the Morning Service),  Minchah (the Afternoon Service) and Ma’Ariv (the Evening Service) fulfill my spiritual need for prayer;  there are three new shows, one in the morning, one late afternoon and one late night, that fulfill my need to be informed throughout the day. If I am not able to watch these shows, at the very least, I will listen to them on my phone app. Each of the shows begins the same way. They mention the number of COVID 19 cases throughout the world as well as countries with the largest number of cases and deaths due to COVID. Then after showing and speaking about the world numbers, they update the total number of cases and deaths in the United States.  During the first few weeks, each of these shows just provided data, just the numbers. Then, several weeks ago, the afternoon show began doing something more than just provide numbers and data. The final story of the afternoon news show is dedicated to one or two people who passed away over the previous 24 hours. During these moments we learn about the individual, his/her accomplishments, passions, and loved ones. The idea is to put a face, a life, a context to numbers, and the data. Some are famous, some are what we would call, a “regular, ordinary person”.  

This Shabbat we begin the fourth book of the Torah, Sefer Bemidbar, by reading the first ParshaBemidbar. Literally meaning “In the Wilderness”, this fourth book of the Torah resumes the narrative format with B'nai Yisroel making preparations to embark on its journey from Mount Sinai to Eretz Canaan. For the past year, B'nai Yisroel camped out at Har Sinai and listened to Moshe and Aharon teach all the laws concerning Tamei/Tahor –Purity and Impurity, Kodesh and Chol – the Holy and the Mundane, as well as the laws for Korbonot, sacrificial offerings. Before B'nai Yisroel embarks on the remainder of its journey, a census is required. In fact, Parsha Bemidbar consists of three types of a census. The first census counts all men over the age of twenty that come from all the tribes except for the Levites. The second census focuses only upon the Levites. Since the Levi tribe's sole function is to operate and manage the Mishkan, ascertaining the number of workers in the Mishkan suggests the importance of the Mishkan to the everyday life of the B'nai Yisroel. The third census focuses on the organizational placement of each tribe around the Mishkan while traveling. 

The Census that God commands Moshe at the beginning of this fourth book of the Torah is very different than the last census taken. Until now, there had been one Census taken while Bnai Yisroel remained at Sinai and constructed the Mishkan. All the way back in Parsha Ki Tissa, in Sefer Shmot (the Book of Exodus) God had commanded Moshe to count everyone by levying a half-shekel tax. In fact, we are commanded not to count by pointing and counting but rather we would count the number of ½ Shekels collected and that number would then tell us the total number of men twenty years and older. Now God commandsMoshe:  S’u EtRosh Kol Adat Bnai Yisroel L’Mishpechotam L’Veit Avotam Mispar Sheimot  Kol Zachar L’GulgulotamMiben Esrim Shana Va’Malah Kol Yotzei Tzavah B’Yisroel Tifkedu Otam….- Take a census of the entire assembly of the Children of Israel according to their families, according to their father’s household, by the number of the names and every male according to their headcount; from twenty years of age an up everyone who goes out to the legion in Israel, you shall count them (Num. 1:2-3)…. Abravanel, the 15th-century Portuguese commentator points out the apparent contradiction in the two types of census:  the first being found in the Sefer Shmot, and the second in Parsha Bemidbar. “Surely this (Bemidbar) is just the opposite of what the Torah had commanded on an earlier occasion (Sefer Shmot Parsha Ki Tissa).” There is Ki Tissah, they poll (a tax) was taken.  “How could the Almighty have commanded them here to number them by their polls?” Abravanel notes the word “Tifekedu Otam” – you shall “account for them” (according to Rashi, “accounting” is a Poll or a levied tax).  Ramban, the 12th-century Spanish commentator and philosopher, points out that Tifkedu expresses visitation, remembrance, and providence.   
   
          Something has happened during these ten weeks of the pandemic. In the beginning, we heard about numbers: number of cases, number on respirators, number of deaths. We watched and listened as those numbers grew and we watched and listened as those numbers were plotted on a graph and we could visualize “going up a curve” and “going down a curve”.  At first, the numbers grew so rapidly, and the pictures from Italy, from Spain, and from New York were jarring.  Now, we have adapted, we have grown accustomed to these number of cases and deaths. During these past few months, the need to count cases and deaths has remained important although the side effect has been an increase in callousness, an increase in de-personalizing the tragedy, and a diminishment of context and PaKaD, accounting.  The conclusion of these news shows puts these numbers and data into a context, an individual’s life.   I think it was a couple of weeks ago, (who can be certain) when the death toll in the United States was at 55,000, that each news show reminded the viewers that the death toll due to Covid19 during these past several months had surpassed 11 years of fighting in the Viet Nam War.  Suddenly, on that particular day, those deaths had a context, those lives had received an accounting and a perspective.  Not only do I look forward to my news shows; I feel compelled to watch or listen to the final minutes and learn about a life well lived so that an individual’s life can be accounted for as well as counted. 

Peace, 
Rav Yitz 

Wednesday, March 6, 2019

Honest To The Point Of Recklessness Self-Centered To The Extreme (Robert Hunter & Jerry Garcia - "Althea)



There is a concept in Judaism called Cheshbon HaNefesh, an accounting of the soul. Cheshbon HaNefesh, similar to analyzing a balance sheet, Cheshbon HaNefesh forces the individual to engage in analysis of “where they are in their lives”. How far astray have they wandered from the most sacred and holy aspects of themselves? How far astray have they wandered from the best version of themselves? It is not a process that leads to a request for forgiveness although it is a process that may lead to an apology. It is not a process that leads to a request for mercy; although it is a process that may inform and direct others to avoid the mistakes that the individual made. It is not a process that generally occurs in public; rather it is a deeply personal and spiritual endeavor.  Last week and this week; it was possible to watch and listen to Michael Cohen as a case study in Cheshbon HaNefesh – a spiritual accounting of the soul. He offered no excuses.  His character flaw made him susceptible to all kinds of temptation, he did many bad things he was going to prison. His character flaw meant that he sacrificed the values and morals that he learned from his parents, he had become untethered to the code and behavior by which he was supposed to live his life. He knew that he had disappointed his family and himself.  He had just made an accounting, and where his misdeeds affected others, he apologized.  After the two days of hearings, it is quite clear that Cohen has become unburdened, spiritually cleansed and ready to do time, without noise, drama, fanfare or a pardon.
            This week's Parsha is Pekudei. It is the last Parsha of Sefer Shmot. The Parsha, in a very matter of fact way, provides us with an accounting of all the material that was used for the Mishkan. The Parsha, in a very matter of fact way, tell us all that Betzalel and Oholiab had done while inspired by God and their art. We derive this idea of "taking stock" from the first Pasuk. Eilah F'kudei Ha'Mishkan Ha'Eidut Asher Pukad Al Pi Moshe Avodat Ha'Leviim - These are the countings of the Tabernacle, the Tabernacle of Testimony, which was reckoned at Moshe's bidding (Ex.38:21). What follows is essentially a ledger of all materials that were used in the Mishkan's construction.  What follows is essentially a ledger of the order in which Betzalel, Oholiab, and B'nai Yisroel used these materials and actually constructed the Mishkan. Why do we need this accounting? We have been reading about the Mishkan for the last four Parshiot. However, it was not until now, when Moshe and B'nai Yisroel were able to look back at the process and see exactly how far along they have come. Think about it. For a lengthy period of time, B'nai Yisroel, as told to us in the Torah, had experienced an individual, communal and spiritual revolution. They watched Ten Plagues destroy Egypt, fled Egypt, and experienced the miracle of the Crossing of the Yam Suf. They witnessed the revelation at Sinai, received the Ten Commandments, panicked and built the Golden Calf. They began the Teshuvah process by bringing a half Shekel as a means of expressing atonement. They willingly brought their precious jewels and raw materials for the construction of the Mishkan. They came together as a community and they successfully constructed "God's dwelling place."
Certainly, there were specific events that we would deem as vitally important, including the actual exodus from Egypt, the Crossing of the Reed Sea, and the Revelation at Sinai. However, in each of these three pivotal moments, B'nai Yisroel behaved as individuals. During each of these three pivotal moments, one could argue that B'nai Yisroel was more reactive than proactive. After the Tenth Plague, following God's direct command, B'nai Yisroel left Egypt. After God opened the Reed Sea, B'nai Yisroel began to cross it. It is the Midrash that explains that B'nai Yisroel took the first steps into the water prior to God's miracle.  The Revelation at Sinai was a more reactive experience than a pro-active one. Even the Golden Calf fiasco could be argued as B'nai Yisroel's response to the fact that Moshe delayed his descent from the mountain. B'nai Yisroel only acts pro-actively when they willingly bring their donations in order to build the Mishkan. Those donations were a proactive expression of their engaging in Teshuva, Repentance.  For this generation, constructing and completing the Mishkan, was perhaps its greatest achievement.  For the time being, they were finally pure of soul and pure of heart. They understood what it meant to be a community, a holy community, and the Mishkan was an expression of that. Therefore when B'nai Yisroel completed this transition to “peoplehood” culminating in the completion of the Mishkan; it makes sense that an accounting of the Mishkan's construction would occur.
  From Moshe's "accounting", we learn something very important about human nature. As individuals, as part of a team and as part of a community; we need to do Cheshbon HaNefesh, an accounting of our souls. While it is certainly important to do Cheshbon HaNefesh at prescribed times with the community (Yom Kippur for example); it is also vital that we engage in this process when we have survived and successfully or unsuccessfully navigated through a transition.  These transitions and changes are not necessarily confined to lifecycle events or the calendar but as a part of life in general; and certainly when about to begin a new and difficult phase of life. Parsha Pekudei reminds us that we must possess the self-awareness to step back and look back at the process and own it, and if it is appropriate, mourn it, celebrate it, or learn from it. The result is that when the time comes for the next project, (The Holy Temple), the next national endeavor (Bnai Yisroel’s entry in to the land of Israel), the next hardship to be faced or the next joyous occasion to celebrate; Cheshbon HaNefesh will lead to thoughtful and correct decisions that are to the benefit of the person and the community.

Peace,
Rav Yitz

Monday, March 7, 2016

You Ain't Got Half Of What You Thought You Had (Robert Hunter & Jerry Garcia - "Row Jimmy")



As the traveling carnival known as primaries and caucuses continue to unfold in the United States, as Republican and Democratic candidates crisscross the United States saying incredibly stupid things, insightful things, or far-fetched things; I have started paying a lot of attention to two topics.  One topic is called “delegate math” based upon the number of delegates for the Republican nomination, 1,237, and the Democratic nomination 2,383. When focusing upon these numbers, one can begin to see candidates’ strengths and weakness among different aspects of the electorate. The other mathematical topic to which I have been paying attention, is the amount of money that candidates are able to raise. Obviously the money really is the engine that allows for offices to open and advertisements to air. When the funds run out, even with a path forward, the candidate will have to stop. Sometimes the money runs out first and the candidate must stop. Sometimes the delegate math doesn’t add up to the required number. Then the question becomes whether to continue  campaigning and have fight at the convention (a plan espoused by Republican leadership in order to combat Trump) or cease campaigning and begin the process of reconciling (an idea that many Democratic leaders have call upon Bernie Sanders to begin considering).  In all cases, both in terms of delegates and in terms of campaign dollars, the candidate and his/her brain trust must engage in an accounting. They must look back on where they were, they need to recognize where they are and they need to coldly analyze how far they still need to go. Always they need to be crystal clear with themselves about the financial, political and emotional feasibility of continuing.

            This week's Parsha is Pekudei. It is the last Parsha of Sefer Shmot. The Parsha, in a very matter of fact way, provides us with an accounting of all the material that was used for the Mishkan. The Parsha, in a very matter of fact way, tell us all that Bezazel and Oholiab had done while inspired by God and their art. We derive this idea of "taking stock" from the first Pasuk. Eilah F'kudei Ha'Mishkan Ha'Eidut Asher Pukad Al Pi Moshe Avodat Ha'Leviim - These are the countings of the Tabernacle, the Tabernacle of Testimony, which was reckoned at Moshe's bidding (Ex.38:21). What follows is essentially a ledger of all materials that were used in the Mishkan's construction.  What follows is essentially a ledger of the order in which Bezazel, Oholiab, and B'nai Yisroel used these materials and actually constructed the Mishkan. Why do we need this accounting? We have been reading about the Mishkan for the last four Parshiot. However it was not until now, when Moshe and B'nai Yisroel were able to look back at the process and see exactly how far along they have come. Think about it. For  a lengthy period of time,  B'nai Yisroel, as told to us in the Torah, had experienced an individual, communal and spiritual revolution. They watched Ten Plagues destroy Egypt, fled Egypt, and experienced the miracle of the Crossing of the Yam Suf. They witnessed the revelation at Sinai, received the Ten Commandments, panicked and built the Golden Calf. They began the T'shuvah process by bringing a half Shekel as a means of expressing atonement. They willingly brought their precious jewels and raw materials for the construction of the Mishkan. They came together as a community and they successfully constructed "God's dwelling place."

Certainly there were specific events that we would deem as vitally important, including the actual exodus from Egypt, the Crossing of the Reed Sea, and the Revelation at Sinai. However, in each of these three pivotal moments, B'nai Yisroel behaved as individuals. During each of these three pivotal moments, one could argue that B'nai Yisroel was more reactive than proactive. After the Tenth Plague, following God's direct command, B'nai Yisroel left Egypt. After God opened the Reed Sea, B'nai Yisroel began to cross it. It is the Midrash that explains that B'nai Yisroel took the first steps into the water prior to God's miracle. Even the Revelation at Sinai was a more reactive experience than a pro-active one. Even the Golden Calf fiasco could be argued as B'nai Yisroel's response to the fact that Moshe delayed his descent from the mountain. However Tshuva, and last week's Parsha's explanation that B'nai Yisroel brought its offerings willingly, suggests that B'nai Yisroel took a more pro-active role in the construction of the Mishkan. Constructing and completing the Mishkan, for this generation was perhaps its greatest achievement. They were finally, at least for the time being, pure of soul and pure of heart. They understood what it meant to be a community, a holy community, and the Mishkan was an expression of that. Therefore when B'nai Yisroel completed this transition to “people-hood” culminating in the completion of the Mishkan; it makes sense that an accounting of the Mishkan's construction would occur.

  From Moshe's "accounting", we learn something very important about human nature. As individuals, as part of a team and as part of community;  we need to do Cheshbon HaNefesh, an accounting of our souls. While it is certainly important to do Cheshbon HaNefesh at prescribed times with the community (Yom Kippur for example); it is also vital that we engage in this process when we have survived and successfully or unsuccessfully navigated through transition.  These transitions and changes are not necessarily confined to lifecycle events or the calendar but as a part of life in general.  Certainly we can watch the political carnival going on in the United States, and all the attention to “delegate math” and “campaign finance” and view it through the lens of one enormous transition from one Presidential administration to another. Parsha Pekudei reminds us that we must possess the self-awareness to step back and look back at the process and own it, and if it is appropriate, mourn it, celebrate it, or learn from it. The result is that when the time comes for the next project, (The Holy Temple), the next national endeavor (Bnai Yisroel’s entry in to the land of Israel), the next primary, caucus or the next time that a candidate sits down to determine whether it is time to stop fighting for the nomination or continue fighting for the nomination; a careful and thorough Cheshbon HaNefesh will lead to thoughtful and correct decisions that are to the benefit of the community and even the country.

Peace,
Rav Yitz