Trust is the only currency leaders can’t afford to lose

By Rabbi Josef Davidson

Published March 12, 2026

Whether one files for oneself or engages an accountant to file, most everyone is in some stage of gathering, organizing or reporting income, expenditures and deductions to be applied to the 2025 federal and state income tax forms, which are due in just over a month.

One has to account for every dollar earned, saved and spent over the past 12 months. For those organized enough to track this information continuously over the year, all that is required is to transfer the data to the proper forms. Others, such as myself, may find this task a bit more formidable and stressful.

In the double Torah portion that concludes the Book of Shmot (Exodus), the context is a very similar accounting. After the Revelation at Mount Sinai, Moses was instructed regarding the details of structure that would serve as the focal point for the Israelites as they continued their journey from Egypt to the Promised Land of Canaan, their ancestral home. Moses then had to raise the funds and the resources, material and human, needed to build this holy residence that God might “dwell among them.” To his great surprise, one would think, the people responded with such generosity that Moses had to call an end to this campaign, for it had raised too much funding!

Over the millennia since, communities have required fundraising in order to deliver the services, to build the structures and to employ the personnel necessary to accomplish their goals, either through taxation or through voluntary contributions. Those entrusted with these funds and with their dispersion have to be accountable to the public. For Moses in this Torah portion, it was no different.

Dealing with large sums of money can easily become a temptation for some to enrich themselves, and we read about embezzlement from time to time, proof of this temptation. Kickbacks and directing public funds to companies in which one has a personal interest also is very tempting. These and similar acts are, of course, a betrayal of the public trust. Unfortunately, this action on the part of a few can cast a pall on everyone so entrusted.

Perhaps that is the reason the Torah describes the item for item accounting of resources raised and of resources utilized. In this manner, there was no possibility of suspecting Moses of any personal gain.

The Torah teaches a very important lesson. Without the public’s trust, leaders cannot lead. However, leaders also need to be accountable to earn that trust.

The annual rite of spring in the U.S. is approaching. Taxes, as the cliche reminds us, is one of the certainties of life. It is a privilege as well as a responsibility to be in a position to pay one’s fair share, to contribute to infrastructure, to the defense, to the welfare vital to all within this country’s borders. Those whose role it is to administer these tax dollars, to see that they do the greatest good, to put these resources to their best uses, must also be accountable. They must follow Moses’ example and demonstrate their stewardship of the public’s resources in as rigorous manner as is followed by those who file and pay.

When the reading and study of a book of the Torah has been completed, the congregation rises and declares, “Chazak, Chazak, Venitchazek! — Be strong, be strong that we may strengthen one another!” Only when actions are mutual can we strengthen one another, and those actions are mutual only when there is trust.

Shabbat Shalom!