Ki Sisa 5786 – More Equal

What’s the fairest way to tax people?

Should everyone pay the same fixed amount of money every year? Should everyone pay the same percentage of their income every year? Maybe only those who have above-average earnings or assets should have to pay? Or perhaps those who take the most from the system in services?

These are questions that every country must deal with each year when it sets a budget and decides on its tax laws.

When the Bnei Yisrael in the desert had to raise money to build the Mishkan, there was an interesting blend of approaches. Rashi (30:15) tells us that there were three collections:

The sockets at the bottom of the Mishkan’s beams – half a shekel per person.
The annual communal Korbanos – also half a shekel per person.
All other materials needed – whatever each person wanted to give, inevitably resulting in the wealthier giving more.
The first two half-shekels per person were simultaneously used as a means of counting the people. One can therefore understand why it was vital to have an equal amount per person.

The Chizkuni adds that this was important in order to imbue the foundations of the Mishkan and the Korbanos with a sense of equity. Every person would have an equal share in the Mishkan and the Korbanos, because every person was equal.

Reb Yehuda HaChossid, brought in Moshav Zekeinim, offers a unique explanation which bridges the gap between the necessity of equal amounts for the purpose of the census and the seeming unfairness of the rich and poor needing to give the same amount. He says that initially everyone donated whatever silver they could in accordance with their financial position. Then Moshe took all the silver and melted it into half-shekel coins. These coins were distributed to everyone and then subsequently donated and counted. This ensured that everyone was counted fairly.

This week we gave three half-shekels to charity as a custom in memory of the annual donations towards the Korbanos. The Gemara in Megillah says that these shekels pre-empted the shekels that Haman offered to pay Achashverosh to destroy the Jews.

May our shekels pre-empt the Hamans and K-Haman-is of our day!

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