Eikev 5786 – Non-depreciating shoes

There is a fascinating contradiction in the pesukim regarding whether Bnei Yisrael wore shoes in the desert. In this week’s parsha (Devarim 8:4), we are told that their “feet did not become swollen” from walking in the desert, implying that they walked barefoot. However, in Parshas Ki Savo (Devarim 29:4), it says, “your shoes did not wear out on your feet.”

The Sifsei Chachamim explains that only those who left Egypt had shoes, while the younger generation born in the desert did not. The Mizrachi suggests that when the Torah says their feet did not become swollen, it is דווקא because they had shoes.

The Chida quotes the Shach on the Torah, who explains that the miracle was that it did not matter whether or not they had shoes, as the Clouds of Glory carried them as if they were merely sitting on a ship. This explains how they were able to travel continuously for three days and nights away from Har Sinai. He further explains that we sleep in the sukkah to remind us of these journeys, during which they were protected and carried by the Clouds of Glory, even at night.

In life, we purchase many items, some last, and some do not. In tax terms, this is called depreciation, or in layman’s terms, wear and tear. The government assigns fixed percentages for each type of asset that can be claimed as a legitimate expense, regardless of the item’s actual condition. Accordingly, the shoes of Bnei Yisrael would still qualify for depreciation deductions, despite their miraculous state of perfect preservation.

For any Shoe related or other financial issues you require assistance with please reach out at [email protected].

Good Shabbos.