EXOD1008 … the sages [] knew that, in their words, adam bahul al mamono -- people do strange, hasty, ill-considered, and irrational things when money is at stake (Shabbat 117b). Financial gain can be a huge temptation, leading us to acts that harm others and ultimately ourselves. So when it comes to financial matters, especially when public funds are involved, there must be no room for temptation, for space for doubt as to whether it has been used for the purpose for which it was donated. There must be scrupulous auditing and transparency. Without this there is moral hazard: the maximum of temptation combined with the maximum of opportunity. Hence the parasha of Pekudei, with its detailed account of how the donations to the building of the Mishkan were used [Exodus 38:21]. The passage goes on to list the exact amounts of gold, silver, and bronze collected, and the purposes to which it was put. Why did Moses do this? A midrash suggests the answer: "People criticized Moses. They used to say to one another, "Look at that neck. Look at those legs. Moses is eating and drinking what belongs to us. All that he has belongs to us." The other would reply: "A man who is in charge of the work of the Sanctuary-what do you expect? That he should not get rich?" As soon as he heard this, Moses replied, "By your life, as soon as the Sanctuary is complete, I will make a full reckoning with you." (Tanhuma (Buber), Pekudei 4). (Continued at [[NUM214]] Numbers 15:16 taken SACKS 146)