Tuesday, May 17, 2011

Oil, Tax Loopholes, and Tithing (Menachot 67b)

First of all, a shameless plug. If you haven't already, please go to www.facebook.com/brooklynjews and "like" the Brooklyn Jews page. It's the organization I work for (the outreach arm of Congregation Beth Elohim) and we are trying to get 100 likes by the end of the week!

Now for the post.

The Talmud asks the question: Why is an idolater's terumah (priestly tithe) valid? Technically, if we read the Bible there is no evidence that an idolater can bring a tithe to the Temple.  The reason for this is because the specific act that makes grain subject to tithing is the "smoothing" of the grain during preparation. Without smoothing, grain is technically not subject to tithes, and any grain not subject to tithes cannot be brought to the temple, even as a gift. Therefore, if an idolater were to smooth grain the grain would never be subject to the laws of tithing.

However the rabbis noticed that something odd was happening with the grain. Since terumah is donation by percentage (like any tithe), it meant that those who were rich and could afford a lot of grain also had to donate a lot to the Temple. So what did they do? They transferred the ownership of the grain to idolators right before the grain was to be "smoothed." Then after the idolator smoothed the grain (and it was no longer subject to the laws of terumah) they transferred the ownership back wealthy person, and thus no one was obligated in this particular tithe.

To counter this, the rabbis decided that the terumah of idol worshipers would be valid!

If we consider terumah to be a tax to the Temple, there is a lot in common with the actions of these wealthy individuals and the oil companies who set up offices in other nations to avoid paying US taxes. The rabbis noticed these tax loopholes in their system and thus added strictures on the biblical law in order to close them?

Maybe we should use the rabbis as a model and do the same?

As it turns out the senate is voting TODAY on at least part of the issue. I don't know enough about the bill to endorse it or reject it but one has to admit, it's funny when timing works out like it does.

1 comment:

  1. Excellent point, Marc! Rich folks avoiding taxes to become even richer is apparently a constant of human behavior for as long as there have been communities organized enough to need taxes.

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