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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.

Achrei Mos- Kedoshim 5786 – A Loss is a Loss

A close-up of a jar filled with pennies and nickels.

This week’s double Parsha mainly focuses on the various forms of Tzaraas, loosely and often poorly translated as leprosy, which can affect a person’s body, clothes, and house.Concerning the Tzaraas of a house, we are told that whoever suspects that they may be afflicted should go to the Kohen and tell him that it appears that there is a “nega” on their house. The Kohen will then come and command that the house be emptied of all its furniture.Chazal pick up on this and derive a dual message.Firstly, Tzaraas sometimes comes as a punishment for being stingy. Such a person, who was too tight-fisted with their finances, is forced to have their assets put out in full public view.Secondly, the Mishnah (Negaim 12:5) explains that this was also done to assist the afflicted. Once the Kohen declares the house to be tamei—officially afflicted with Tzaraas—everything inside the house becomes impure. The Mishnah explains that the ramifications of this are actually not so severe: his clothes, wooden, and metal utensils can be taken to a mikveh. No great loss. What does the Torah go out of its way to “save”? His small earthenware vessels, which are generally cheap and insignificant. Earthenware, uniquely, once made tamei, cannot be purified via a mikveh.This teaches us how much the Torah cares about a person’s money, looking out even for cheap items—how much more so expensive items, how much more so a person’s children, and how much more so a tzaddik. The Torah cares and looks out for every detail.The Noda BiYehuda (YD Tinyana 160) points out that there is another place where Chazal learn that the Torah cares about a person’s money. In Parshas Chukas, when Bnei Yisrael complain about the lack of water, Hashem commands Moshe to speak to the rock to provide water not only for the people but also for their livestock. Why provide water for the animals as well? Because the Torah cares about a person’s money.What can we learn from these two different sources?He explains that each source has its own novelty. When the rock produced water for the cattle, Hashem performed a miracle, creating a spring from a rock in the middle of the desert. He was willing to bend the laws of nature purely to prevent financial loss. There is nothing miraculous in the case of Tzaraas.However, the case of Tzaraas teaches us that the Torah cares for a person’s money even on an individual level—not only for the entire nation’s cattle.For any Tzaraas related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il. Good Shabbos.

Tazria – Metzora 5786 – Money Matters

a sandwich sitting on top of a wooden table

The world of Israeli kashrut can be daunting and utterly confusing to anyone—especially a chutznik who hasn’t been in Israel for very long. The sheer array of stamps and labels on packaging, stickers on packets, and long, convoluted sentences can be overwhelming. Labels such as “Kosher for Pesach for those who are worried about kitniot the rest of the year” only add to the confusion.A notable case illustrating this was tried in the Israeli courts a few years ago. A customer frequented a McDonald’s during Pesach and ordered the “Pesach Special Royal Burger,” which came in a special Pesachdik bun. He then ordered an ice cream from the “Special Desserts for Pesach” menu. To his shock, the ice cream came with an ordinary cone. Predictably, an argument ensued, as it became clear that the “Pesach Special” was prepared in a completely chametz-containing kitchen. The customer claimed he was so upset and stressed about inadvertently eating chametz that he spent the rest of the holiday at home sulking. He subsequently attempted to sue McDonald’s for 63 million shekels.However, there is an important other side to the story. The McDonald’s branch he visited was not kosher year-round. It made no claims or pretenses to be—like roughly 70% of McDonald’s branches in Israel, it had no kosher certification at all. The “Pesach Special” was merely a special menu item, not a kosher one. The court dismissed the case, ruling that the man should have taken personal responsibility, as McDonald’s had done nothing wrong.During Pesach, we celebrate our freedom. But if we stop being slaves of Pharaoh only to become servants of Hashem, are we truly free?Chazal (Avos 6:2) teach that true freedom comes only from engaging in Torah. Western society often defines freedom as the ability to follow one’s desires. The Torah, however, teaches that freedom is achieved when one transcends their desires—rising above base instincts and drives in order to serve something higher and live a life of meaning and value. Freedom means taking responsibility for one’s actions and owning them.Making matza requires constant motion and careful attention to ensure nothing goes wrong. Chametz, by contrast, is produced through passivity—letting the world pass by and determine your fate. The Jews in Egypt were commanded to slaughter the sheep, not to be like sheep.כימי צאתך מארץ מצרים אראנו נפלאותFor any Chametz related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il.Good Shabbos.

Pesach 5786 – McDonalds Pesach Special

gold and silver round frame magnifying glass

Mas Hachnassa is now grappling with what could be the largest tax payment they have ever faced. The sale of Wiz to Google is generating a liability that could exceed 10 billion shekels.The amounts are eye-watering and can humble anyone when reflecting on their own financial position and achievements. Similarly, in the spiritual realm, when we witness the great acts of kindness taking place across the country and compare them to even our smallest gestures, it can feel disheartening.However, in this week’s Parsha, we are taught about the various voluntary offerings a person could bring to the Beis Hamikdash. These offerings ranged from a cow to a bird to a Mincha (baked) offering. The Mishna in Menachos (110a) points out that the Torah describes each of these as a “pleasant fire smell before Hashem.” Recognizing that these offerings would have been brought by people of differing financial means, the Mishna makes the famous statement: “Both the one who does more and the one who does less are equal, provided their intentions are for Heaven.”Tosfos Yom Tov on Maseches Avos (2:16) asks: why would someone choose to do more if they could do less and still be equal, provided they have the right intentions?He answers that when a person has the ability to do more but chooses to do less, they are clearly being lax in their responsibilities and not acting with the proper intentions. A person with the right beliefs and values will always strive to do the maximum they possibly can. When the only limiting factors are the external circumstances that Hashem places them in, all people are valued equally.Each of us is placed in a unique set of conditions and opportunities throughout our life, and we are only responsible for how we act in those circumstances. May we always strive to live life to the fullest.For any billion shekel related or other financial issues you require assistance with please reach out at aharon@goldwaterfs.co.il. Good Shabbos.

Torah & Taxes Blog

Behar - Bechutosai 5786 – What’s gonna be?

Emor 5786 – Force Me

Achrei Mos- Kedoshim 5786 – A Loss is a Loss

Tazria – Metzora 5786 – Money Matters

Pesach 5786 – McDonalds Pesach Special

Vayikra 5786 – More or Less