Transparency and Trust: Lessons from Jewish Tradition

The Torah notes that all contributions for the building of the Mishkan were entrusted "into the hands of Ithamar," and our sages interpret this to mean that even though Moses was in charge, no communal funds should be entrusted to just one person, not even to Moses himself! There should always be at least two people involved.

During the days of the consecration, Moses served in the Mishkan wearing a robe without a hem, as a hem could hide things.

It's understood that Hashem did not suspect Moses, but the Torah teaches us here about proper conduct — no one should say, "I'm a scholar, no one will suspect me," and should not place themselves in a position of temptation. Public funds should be managed by many, and in a transparent manner.

Since, throughout the generations in exile, Jews lacked consistent institutions and rules for handling communal funds, written records were kept with binding regulations, displaying various intriguing rules aimed at safeguarding funds from unilateral action and protecting leaders from suspicion.

The registry of the community of Tsehelim articulates: "The leaders of the community shall have two seals, one in Hebrew and one in German. One seal stays with the head of the community and another with the committee members. The seal should be available at all times so that it can be used if needed."

Thus, no financial decision can be made without the agreement of both the leader and the committee. Even today, this is practiced in large organizations with two "authorized signatories."

Another interesting rule from the same registry states: "A letter addressed to the community must be opened by the head of the community in front of another respected town figure, to avoid suspicion of concealment."

This is also a call for transparency: although the head makes decisions, they cannot withhold information from others and must involve them in all matters.

As noted in the work 'Reshit Chochmah': "Regarding the sons of Gad and Reuben (Numbers 32:22), 'You shall be guiltless before Hashem and Israel,' our sages taught that a person must steer clear of suspicion, as the Mishnah (Shekalim 3:2) advises: one who enters to take funds should not wear a hemmed cloak or sandals, to prevent people from suspecting him should he become poor or wealthy, saying he misused the Temple's funds. Just as one must fulfill their obligations to the Divine, so must they do so to fellow humans, as it is said, 'You shall be guiltless before Hashem and Israel,' and another verse states (Proverbs 3:4), 'And find favor and good understanding in the eyes of Hashem and man.' Likewise, our sages stated (Chullin 44b), avoid anything unsightly or that which resembles it."