Parashat Ki Tavo

by: Rav Zvi Rimon 

Founder and Board chairman, JobKatif

*Ma’aser* is comparable to modern day taxes with a few differences. Our taxes are governmentally mandated and we give *Ma’aser* purely because G-d commanded us.  Another difference is that we have to say the above paragraph when we give our “taxes.” This is what the Rabbis called, “*Vidoi Ma’asrot”* or “Confession of the Tithes”.  If we look at what happens during this ceremony, we need to question the appropriateness of the word “confession” for such an action.

The *Minchat Chinuch* says that *Vidoi Ma’aser* is actually only said by a
person who did not give his /her *Ma’aser* on time and now s/he must correct the
action s/he did not do. It is therefore fitting to call the above statement a
confession.

Yet the perspective of the *Minchat Chinuch* can be questioned. The above speech uses clear phrases that guide us away from thinking this is a “confession” in the usual sense, such as “*I have done according to all that you have commanded me…” * A person who delayed giving his ma’aser definitley cannot say this.

In addition the Gemarah in Sotah 32b goes as far as to say that a person who
says *Vidoi Ma’aser * is praiseworthy . Rashi explains that we know this
clearly from the words of the *Vidoi Ma’ser * itself, since it says, “I didn’t
transgress any of your *mitzvot* and I didn’t forget any of them.”

We are back to our original question: how could the Rabbis call the verses that a person who gives *ma’aser * a “confession”?

The Malbim, a 19th century Russian commentator explains that a confession does not have to be said only for our sins. A person should recount all of his/her deeds before G-d, and therefore even a righteous person may say a confession.* *

The Baal Hachinuch explains that we need to relate even our good deeds before G-d because saying something out loud is a powerful thing; it drives our thoughts into our hearts. G-d wants us to “confess” when we give our *Ma’asrot * in the Holy Temple, and say that we did everything perfectly, following exactly what He commanded so that next year we will follow suit. We will always remember what it feels like to do the correct thing.

According to Rav Kook we need to say that we followed what G-d commanded us so that we can be happy with our actions, realizing what goodness we have done.

In other words, this confession is not to get reward from G-d, but rather it is a way to recognize our good deeds so that we can be content with ourselves so we can have the motivation to continue developing our connections with G-d.
Another aspect we can learn from this is that a person needs to view this mitzvah of confessing from two Lenses. The first is that you are acknowledging that
this is a burden since it was commanded on you and when you do them
correctly; you show that you did exactly what you were supposed to do.  The
second is that by bringing this good in front of G-d you yourself can
realize that you are partner with G-d in making this world a more prefect
place.

In other words this *Mitvah *actually expresses the two sides of man. On the
one hand we are the servants of G-d. On the other hand we are created in His
image and we are here to carry out His mission.

Shabbat Shalom!

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