Blog

Everything in life has pros and cons—ups and downs, arguments for and against. Making Aliyah is very much one of those decisions that is never 100% clear-cut in either direction.The Spies were a classic example of how biases and preconceived notions can lead to negative conclusions. As the Gemara tells us, their mouths came before their eyes. They had some valid reasons to want to remain in the Midbar: receiving manna daily and being able to devote their full energies to lofty spiritual pursuits. However, Hashem’s plan was otherwise.There is a fascinating Gemara (Kesubos 75a) in which the Amoraim in Bavel wistfully comment about their counterparts in Eretz Yisrael. Abaye says that one Israeli is equal to two Chutzniks. Rava responds that one of us—Babylonians—who makes Aliyah is better than two of them.The Maharal points out that the math doesn’t seem to work. Why is it that when a person makes Aliyah, they effectively quadruple in stature? He explains that because the air of Eretz Yisrael fosters wisdom, the Amoraim in Bavel had to work harder to overcome a lack of clarity in order to achieve their level of Torah greatness. Naturally, those in Eretz Yisrael still had an advantage—“double speed,” so to speak. However, when a Chutznik brings the skills developed through struggle in Bavel and combines them with the clarity of Eretz Yisrael, the result is exponential growth.There are many factors to consider when thinking about Aliyah. Recently, I received a call from a potential olah chadasha to discuss her tax position were she to make the move. It took me an unusually long time to realize that the crux of her concern was what would happen when the 10-year tax exemption period ends. I felt compelled to gently explain that, as a young single woman with her life and career ahead of her, the decision to make Aliyah should be based on a broad range of values—not on a relatively minor potential tax liability more than a decade in the future.May we be blessed to recognize the opportunities of this land, which, as Kalev said, after all is said and done, is very, very good.For any Aliyah related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il.Good Shabbos.

Shlach 5786 – Ze Land is Good Very Very

Shavuos is unique as it is the only Yom Tov in the Torah for which we are not told explicitly the date on which the Chag is to be celebrated. We are only informed that it is to be 50 days after the first day of Pesach. In fact, back in the “good old days” when Rosh Chodesh was determined based on witnesses, the exact calendar date could vary depending on whether the months of Nissan and Iyar were 29 or 30 days.The Torah is equally cryptic in not mentioning any connection between the Chag of Shavuos and the historical event of Matan Torah. It is only Chazal who make this connection. The Chasam Sofer points out that this was a factor in the Tzedukim’s claim that Shavuos was always on a Sunday, and not simply 50 days after Pesach. If Shavuos were meant to commemorate the day the Torah was given, the Torah should have said so.The Chasam Sofer answers both questions at once based on comments of the Ramban regarding another glaring omission from the Torah: Olam Haba. The Ramban explains that the Torah need not inform us of spiritual reward for mitzvos; that is taken for granted. The Torah does, however, speak at length about the physical rewards for keeping the Torah. So too, the giving of the Torah was such an essential part of Jewish life that it goes without saying. Instead, the Torah stresses the harvest-festival aspect of Chag HaKatzir and the time of bringing the Bikkurim, teaching us that Hashem does not only give us spiritual guidance, but also provides the physical tools to complete our divine mission.Tax season is upon us, and the usual stress of getting everything together has kicked in. However, before we consider how much we have to give or receive back, we should first take a moment to be thankful for the gifts of Shavuos. Not only did Hashem give us the Torah, the ultimate guide to life, but He also gave us the physical sustenance that enables us to follow that guide in health and happiness.For any harvest related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il.Good Yom Tov &amp; Good Shabbos

Shavuos 5786 – That time of Year Again

Sefer Bamidbar is referred to by Chazal in various Gemaras as “Chumash HaPekudim,” the Book of Numbers. Rashi explains this as a reference to the two censuses performed in this Chumash—one in this week’s parsha and the second in Parshas Pinchas.Counting the Jewish people is a recurring theme throughout the Torah. Rashi explains that this is an expression of Hashem’s love for His people. The Shulchan Aruch (O.C. 428:4) states that Parshas Bamidbar should always be read before Shavuos.Ostensibly, this is due to a technicality. Tosafos in Megillah 31b explains that we do not want the curses of Bechukosai to be read immediately before the Day of Judgment for fruit, namely Shavuos. The Levush explains that we do not want to “open the mouth of the Satan” for potential accusations by mentioning curses in such close proximity. Parshas Bamidbar provides a gap of at least a week, allowing things to settle.Rav Moshe Feinstein explains that there is an additional message. In any census, all people are counted equally. No one is counted twice or given a higher value, as that would defeat the purpose of the exercise. This serves as a mindset going into Shavuos: when it comes to receiving the Torah, everyone must approach it with a strong sense of self-worth and readiness to engage with the Divine teachings and responsibilities.When it comes to taxes, not every number is treated as significant. Accountants often dismiss discrepancies as immaterial or not worth the effort. In Judaism, however, it is never that way. Every individual has infinite value and deserves to be counted—and only then are they truly worthy of receiving the Torah.For any number related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il.Good Shabbos.

Bamidbar 5786 – The Book of Numbers

A large part of the first section of this week’s Parsha deals with the mitzvos connected to Shmitta. All farmers are commanded to go a year without any planting or working of the land.The Torah tells us that when the farmer asks, “What will we eat?” there will be a special blessing from Hashem—producing extra crops in the sixth year in preparation for Shmitta.The Sforno comments that had the farmer not asked, “What will be?” he would have received an even greater blessing: the existing crop would have been more satiating and lasted longer. The very act of asking means he is now worthy only of a lesser blessing—one of visible crop abundance.The Sfas Emes explains that the first type of miracle is actually the greater one, as it represents a deeper departure from the natural order. Grain behaving differently within our bodies constitutes a more profound transformation of nature than simply producing more of it. Only someone who lives on a level where miracles are readily accessible would merit such an outcome.Through these mitzvos, the Torah firmly educates us to believe that all of our income ultimately comes from Hashem—whether through obvious channels or more subtle ones. The tax authorities, however, are less forgiving.This week, there was a court case in which Mas Hachnasa flagged a 19-year-old girl who had somehow managed to purchase a 1.3 million shekel apartment, mortgage-free, with no reported source of income. Her claim that the money was a gift from her ex-boyfriend did not hold up, as he himself was not known to be a man of means. The court ruled that she must immediately pay full taxes on the entire 1.3 million, operating under the most aggressive assumption—that it was all earned in a single year.Ultimately, there is only one true source of income. May we merit that it comes with abundant blessing.For any income related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il. Good Shabbos.

Behar - Bechutosai 5786 – What’s gonna be?

This week’s Parsha, in the middle of the Chagim, reminds us of the mitzvos of Peah and Leket—leaving the corner of the field and any dropped grain for the poor.Rav Zalman Sorotzkin, in Oznayim LaTorah (19:9), draws a sharp distinction between two types of “taxes” mandated in the Torah: the gifts given to the Kohanim and the portions left for the poor.The first type of payment is what we might call a service tax. The Kohanim were the public servants of their time, working in the Beis HaMikdash and teaching Torah. Because they were legally barred from owning land, the Terumos and other gifts given to them by farmers were not considered charity. Rav Sorotzkin explains that this functioned as a form of professional salary. As a quasi-business arrangement, the farmer even had the right to choose which Kohen to give to, and he was required to give the best of his crops—creating a sense of accountability and professional respect.However, when the Torah discusses providing for the poor, the rules change entirely. Regarding the corners of the harvest or fallen produce, the Torah does not say “give” to the poor; it says “leave” it for them. Rav Sorotzkin explains how the Torah walks a delicate line between obligating the wealthy landowner to give, while at the same time avoiding embarrassing the poor.By commanding the landowner simply to “leave” a portion of the field and walk away, the Torah changes the status of the recipient. The poor person does not have to knock on a door or hold out a hand. Instead, they enter the field with a legal right, collecting what has been left for them as if they were partners in the land. This teaches the landowner that they do not truly own every inch of their profit, and it teaches the recipient that they are citizens with rights, not beggars at the mercy of others. In reality, Hashem could have provided the poor person with more than enough without tzedakah; however, He created inequality so that those with wealth could choose to use it to become generous and charitable.The modern tax system is designed to redistribute wealth, with the richest paying the most and those on lower incomes being net beneficiaries. When this is done through legal force, is it just—and does it encourage generosity in a way that builds us as people?For any farming related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il. Good Shabbos.

Emor 5786 – Force Me

Different people react to financial losses in different ways. Some get angry, some seek revenge, and some manage to find a way to be philosophical about it.The Torah tells us not to seek revenge in two ways: “Lo Sikom” and “Lo Sitor.” Rashi brings the Gemara, which explains that this dual prohibition is to be understood as not only forbidding actual revenge, but even bearing a grudge. When someone is asked to lend an item, even if the potential borrower had previously refused to do a favor for the now-lender, he should not only proceed with the mitzvah of lending out the item, but he is even forbidden from mentioning any previous slights.So does the Torah command us to be pushovers? Why are we not allowed to stand our ground and give the other person a taste of their own medicine? What’s wrong with justice? What goes around should come around, shouldn’t it?The Sefer HaChinuch (241) explains that when a person is the victim of harm caused by another, he should not view his fellow human as the true source of the suffering, but merely as a tool in the hands of Hashem. Hashem wanted this person to experience this difficulty for whatever reason; the person directly causing the suffering is simply the means through which Hashem achieves this goal. (How this reconciles with the other person’s free will is an interesting, yet expansive, topic.)However, the Sefer HaChinuch (338), when discussing the prohibition of ona’at devarim—speaking hurtfully to another—explains that this prohibition should not be misunderstood as restricting necessary verbal self-defense. Just as a person under physical threat is allowed to neutralize that threat, so too a verbal or financial attack can legitimately be defended against, even if that requires a strong response.We can see from these two mitzvot a fascinating distinction. When it comes to self-defense, one is allowed to proceed with normal arguments, force, and conviction. However, when we are talking about revenge, the situation is one in which the harm has already been done. Nothing will change the past or undo the damage. Continuing the back-and-forth is purely counterproductive. In such cases, one should adopt a more philosophical perspective and recognize that his situation is determined by a higher authority.When filing taxes and working with (or against) the government, the line is often blurry. Sometimes it is correct to push back, fight, and advocate in order to achieve a better outcome. However, one must also consider the cost, time, energy, and likelihood of success when pursuing matters that may ultimately reflect a decision already made on Rosh Hashanah—that Hashem had other plans.For any revenge related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il. Good Shabbos.

Torah & Taxes Blog

Shlach 5786 – Ze Land is Good Very Very

Shavuos 5786 – That time of Year Again

Bamidbar 5786 – The Book of Numbers

Behar - Bechutosai 5786 – What’s gonna be?

Emor 5786 – Force Me

Achrei Mos- Kedoshim 5786 – A Loss is a Loss