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Thoughts on Parashat Acharei Mot 5785
In ancient Israel, specifically during the Temple period, three types of tithes were practiced: the first tithe (ma’aser rishon), the second tithe (ma’aser sheni), and the poor tithe (ma’aser kesafim). The First Tithe was a standard tithe of 10% of agricultural produce (grain, wine, oil, fruits) and livestock. It was given to the Levites, who supported the Temple and its rituals. The Levites, in turn, would tithe from their share to the kohanim (priests). The Second Tithe was set aside during the first, second, fourth, and fifth years of the seven-year agricultural cycle. It was used to purchase food and other necessities to take to Jerusalem for festivals and to be consumed there; celebrate and enjoy God’s blessings by consuming the tithe in the Holy City. The Poor Tithe was given to the poor, widows, orphans, and Levites in the third and sixth years of the seven-year cycle. It was intended to alleviate poverty and provide for the needs of those in need.
All these tithes were forms of taxation. I personally believe that human communities, and human societies at large, cannot exist without some form of taxation. It doesn’t have to be income tax as we have today, but some form of taxation is necessary, not only to make communities thrive but even to survive. Human communities cannot survive without two fundamental factors: 1. a unifying narrative that ties a community together, 2. Sense of responsibility for one another. The first factor typically enables the second but does not guarantee its existence. In any case, once two of them are gone, the community / nation / religious group has basically no future.
Taxation is a basic form of outsourcing the responsibility. Today, we typically believe that it is a form of support for the government, and because the governments rarely redistribute our wealth properly and effectively the fundamental essence of taxation often escapes our perception. But the fundamental goal of taxation remains the same – taking care of those who can’t provide for themselves, building roads, bridges and all kinds of infrastructure of public use, funding institutions that keep the community healthy and safe (healthcare, law enforcement, military etc.) Etc. However, because taxation is a form of responsibility, we often think that our responsibilities to the community in which we live have already been fulfilled and that we do not need to do anything more. This mindset often lulls our vigilance to various kinds of social problems around us. “Why doesn’t the government finally do something about it? It’s their responsibility! I pay taxes, so I have the right to demand it! – that’s how it often sounds when expressed from the perspective of an individual.
The matter is more complicated, especially when it comes to our local Jewish communities. Jewish community is our extended family. The same, to some extent, applies to the society of the country we live in, whether we like it or not. Human societies cannot survive, and cannot maintain internal peace between individuals if people don’t take any responsibility for one another. It’s wonderful if everyone pays their fair share but we rarely have absolute faith in the system we live in, right? Therefore, outsourcing our duties does not release me from the responsibility to take care of my own community or the society/country in which I live.
It’s very important to remember that because it shapes our perception of social and community matters and determines our attitudes towards the human environment around us. To quote again Rabbi Jonathan Sacks:
Having a strong sense of responsibility belongs to the definition of being a Jew. To be a Jew is to be asked to give.
We should never automatically assume that we have done enough for people around us. Our attitude as Jews should always revolve around the question: What more can I do for another person, my family, or my local community?
Shabbat shalom,
Rabbi Mirski
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