Torah Sheet on Business Practices: Review Sheet for the Exam

Business Practices and the Jewish Tradition

Torah (Five Books of Moses) Review Sheet: Lessons about Business from the Torah

GENESIS

(Parshat Bereishis) The Torah states clearly how God felt about the world after the creation. The verse states (Genesis 1:31): “And God saw all that He made, and behold it was very good.” Everything created in this world is “good” and one therefore has an obligation to take care of this world and treat it with respect. The Bible makes it clear that humankind is obligated to take care of this world. Indeed, the verse states (Genesis 2:15): “And the Lord God took the man [Adam] and placed him into the Garden of Eden, to work it and to protect it.” Humankind has been bestowed with an obligation to settle the world and to protect it from any harm. God did indeed bless Adam and Eve and say to them (Genesis 1:28): Be fruitful, and multiply, and replenish the earth and subdue it; and have dominion over the fish of the sea, and over the fowl of the air, and over every living thing that creeps upon the earth.” The meaning of the phrases “have dominion” and “subdue” does not allow us to harm the environment. Adam and Eve were caretakers and their job was to protect the land, not to harm. The Midrash (Ecclesiastes Rabbah 7:13) makes this quite clear: “When God created Adam, He took him and led him round all the trees of the Garden of Eden, and said to him, “See My works, how beautiful and praiseworthy they are! Now all that I have created, I created for your benefit. Be careful that you do not ruin and destroy My world; for if you destroy it there is no one to repair it after you.”

(Parshat Noah) God instructed Noah to save all species (Genesis 6:19): “And of every living thing, of all flesh, two of every sort shall you bring into the ark to keep alive with you; they shall be male and female.” All species would be saved, as all were useful and each had its own place in the universe. The sages of the Talmud believed that every creation has a purpose and “Of all that God created in His world, He did not create one thing that is useless" (Babylonian Talmud, Shabbos 77b).

(Parshat Lech Lecha) Abraham gives tithes to Malchizedek (Genesis 14:20). Till this very day, people take tithes from their take-home pay.

(Parshat Vayeira) God lies for the sake of peace (Genesis 18:13). This becomes Jewish law that one may lie for the sake of peace. The following is a quote from the Talmud (Babylonian Talmud, Yevamoth 65b):

At the Academy of Rabbi Yishmael it was taught: Great is the cause of peace, seeing that for its sake, even the Holy One, blessed be He, changed the truth, for at first it is written (Genesis 18:12), ‘My lord [i.e., husband Abraham] is old, while afterward it is written (18:13), “And I am old.”

Sodom and Gomorrah destroyed for not caring for strangers. Sodom was a country where strangers were raped by the townspeople (young and old) in order to keep them away. The citizens of Sodom were xenophobic (see Genesis 19).

Abraham plants "eishel" usually interpreted as orchard (Genesis 21:33). Perhaps the Torah is teaching us the importance of improving the environment by planting trees. Of course, these trees are also beneficial to travelers.

The story of the akeidah (the binding of Issac) teaches us the importance of sacrifice. All leader must be willing to make great sacrifices. One of the lessons of the akeidah may have been to demonstrate to Abraham how much sacrifice the Jewish people would have to make to spread monotheism and Torah values (truth, deeds of kindness, justice, etc.) throughout the world.

(Parshat Chayei Sarah) We see how Abraham negotiated with Ephron the Hittite. Abraham recognized that Ephron was posturing and was not interested in giving away the Cave of Machpelah for free. Abraham ended up paying an exorbitant price for the Cave where he buried Sarah (Genesis 23).

(Parshat Toldos) Jacob "steals" blessings intended for Esau, his brother. Jacob's entire life is subsequently filled with deception. Jacob is deceived by Laban (switching Rachel with Leah), Shimon and Levi (not informing their father that they planned to wipe out the entire village of Shechem and not simply take back Dinah), his children (made Jacob believe that Joseph was devoured by a wild beast), Joseph (as viceroy of Egypt), etc. An important lesson to be learned from Jacob's story is that one who deceives others will eventually be deceived by others.

(Parshat Vayeitzei) The principle that an employee is obligated to work hard for his/her employer is derived from Jacob's statement to Laban (Genesis 31: 40-41). Jacob describes to Laban how hard he worked: "Thus I was; in the day, scorching heat consumed me, and the frost by night; and my sleep departed from my eyes..." It should be noted that Laban had deceived Jacob. Yes, Jacob worked hard for 20 years.

(Parshat Vayishlach) Jacob made shelter ("sukkot") for his cattle (Genesis 33:17). Town called Sukkot because of this unusal display of compassion for animals. Talmud (Baylonian Talmud Shabbos 33b) states that Jacob established marketplaces for the people of Shechem (another opinion states that he established bathhouses). A good person works at improving the world, especially a town that takes him in. Unfortunately, the town of Shechem did not treat Jacob well--Dinah, Jacob's daughter, was raped by one of the town's leaders.

(Parshat Vayeishev) Jacob designates Joseph as successor by giving him the "coat of many colors." Joseph is only 17 (Genesis 37:3). Important lesson for leaders: Do not designate a successor too early.

(Parshat Vayigash) Joseph reconciles with brothers after testing them (Genesis 44 and 45). Important lesson for leaders: remorse and reconciliation more beneficial than revenge.

(Parshat Mikeitz) During the seven-year famine that afflicted the world, Jacob told his sons (Genesis 42:1): “Why do you make yourselves so conspicuous?” The Talmud (Babylonian Talmud, Taanis 10b) interprets this verse as follows: “Jacob said to his sons, ‘Do not show yourselves to be sated either before Esau or Ishmael in order that you do not arouse their envy against you.’” This would seem to suggest that the Jewish people have to be careful about arousing the jealousy of the gentile nations that surround them. However, the Talmud uses this verse to derive the law that if a Jew travels from a town where the populace is not fasting to a town where the inhabitants are fasting, he should fast with them. Even if he inadvertently eats (or is a sick person who is permitted to eat), he should still not eat in public. This implies that the prohibition against “making oneself conspicuous” applies to arousing the envy of Jews as well as gentiles.

(Parshat Vayechi) The Talmud (Babylonian Talmud, Yebamoth 65b) derives principle that one may lie for the sake of peace:

Rabbi Ille’a said in the name of Rabbi Elazar son of Rabbi Shimon: It is permitted for a person to deviate from the truth in the interest of peace, as it says (Genesis 50: 16-17): “Your father [Jacob] commanded before his death, saying: So shall you say to Joseph, ‘O Please forgive the offense of your brothers and their sin for they have treated you so wickedly.’”

EXODUS

(Parshat Shemot) Moses demonstrates willingness to stand up for his principles (protecting the weak) in three different situations: (a) Egyptian striking Jew, (b) Jew vs. Jew, (c) Midianite men harassing Midianite women (Exodus 2)

Moses uses five different arguments to try to dissuade God from selecting him as leader of Israelites. Moses was a man of great humility, an ideal characteristic of a successful leader (Exodus 4).

Moses (Exodus 5:22) asks God: "Why have you done evil to this people?" This is probably why God selected Moses as a leader. He cares and was willing to fight for his people. Moses is an exemplar of the "servant leader."

(Parshat Yithro) Jethro instructs Moses as to what traits to look for in judges/leaders. Traits include "people who dislike money" and "honest people." He also tells Moses to delegate and empower others (Exodus 18:21-22). Moses set up a system with "leaders of thousands," "leaders of hundreds," etc.

The tenth commandment in Exodus (20:14) states: “You shall not covet your fellow’s house. You shall not covet your fellow’s wife, his manservant, his maidservant, his ox, his donkey, nor anything else hat belongs to your fellow.” In Deuteronomy (5:18), the wording is slightly different: “And you shall not covet your fellow’s wife, you shall not desire your fellow’s house, his field, his manservant, his maidservant, his ox, his donkey, nor anything else that belongs to your fellow.”

In Deuteronomy, the wording is changed from covet (tachmod) to desire (titaveh). One violates the prohibition of not coveting only if there is an action, even if one pays for the object. The violation against desiring another’s property is even in the heart. Maimonides (Hilchos Gezelah 1:9-12) makes this distinction between tachmod and titaveh. Thus, Maimonides concludes that “desire leads to coveting and coveting leads to robbery.” Also, one who simply desires another’s property has violated one prohibition, whereas one who purchases the desired object by coaxing the owner to sell it to him is guilty of two prohibitions. One who steals the object is guilty of a third prohibition against stealing.

"Thou shalt not steal" (Exodus 20:13 ) according to the Talmud is primarily a law dealing with kidnapping. Many commentaries, however, say it alludes to all forms of theft including geneivat da'at (deception and undeserved goodwill). "Bearing false witness" is also one of the Ten Commandments.

(Parshat Mishpatim) Law against uncovering a pit in a public place (Exodus 21:33). This is also a law against any action that can cause damage to others, e.g., spilling oil into the street, etc.

Individual is responsible for damage caused by his animals (Exodus 21:3; 22:4).

The Talmud states that “an individual who desires to be pious should be very careful in matters of damages.” (Babylonian Talmud, Bava Kama 30a).

Exodus 22:20 Law against taunting or oppressing strangers. This is repeated 36 times in the Torah (Babylonian Talmud, Bava Metzia 59b). Apparently, it is extremely important in Jewish law to take care of strangers. Some apply this principle to strangers at work, school, synagogue, etc. As noted above, Sodom was a city noted for abusing strangers.

Exodus 22:21 The Torah (Exodus 22: 21) states: “You shall not afflict any widow or orphan.” The Torah is very concerned with the treatment of widows and orphans (as well as the stranger). For instance, This verse, incidentally, is broadened to include all the weak, defenseless, and downtrodden members of society (see Rashi and Mechilta). The verse (Exodus 22:22) starts out in the singular: “If you (singular) afflict him …” but ends in the plural (Exodus 22:23): “My wrath shall blaze and I shall kill you (plural) with the sword, and your wives shall be widows and your children orphans.” Ibn Ezra notes that if the community ignores the maltreatment of those that are weak and defenseless, the entire community will be punished. Thus, the community has an obligation to ensure that individuals who are vulnerable, e.g., mourning widows and orphans, are not taken advantage of by those that wish to exploit them. The Sefer HaChinuch (Mitzvah 65) notes that all dealings with orphans and widows have to be with gentleness and kindness and that one is obligated to be even more concerned with their money than with one’s own wealth. This is why the court is obligated to defend them if someone makes a claim against them.

Exodus 22:24 Special law dealing with lending poor people money (obligation in Jewish law). A who lends another Jew money may not take interest. Special laws dealing with collateral. (22:26) God makes clear that if a poor person cries to Him about abuse, He will listen.

Exodus 23:4 One is obligated to return a lost object such as an ox or donkey even if the person who lost it is an enemy.

Exodus 23:5 "If you see your enemy's donkey crouching under its burden, would you refrain from helping him? You shall surely help repeatedly with him." This law has two purposes: (1) to help the suffering animal and (2) to assist the owner even if s/he is your enemy. A question to ponder: If your enemy's business is in trouble, should you refrain from helping?

Exodus 23:7 "Distance yourself from a false matter"

(Parshat Ki Sisa) Exodus 32:32 Moses to God after the incident of the Golden Calf. "And now, if Thou will forgive their sin! ---and if not, erase me, I beg of You, out of Your book that You have written." Moses demonstrates how a leader is supposed to behave. He has to care for his flock and be ready to die for his people. It is not clear what "book" Moses is referring to. Some commentaries interpret it as the book of life, i.e., Moses is telling God to kill him if He hurts the Jewish people.

(Parshat Pekudei) Exodus 38:21 "These are the accounts of the Tabernacle...as they were reckoned at Moses' bidding." The Torah then enumerates the quantities of gold, silver, and copper that were used in the construction of the Tabernacle. The Midrash Rabbah on this verse notes that even though Moses was a man of great integrity he followed the principle that will be discusses later (Numbers 32:22) that people have to act in an aboveboard manner and in a way that does not cause anyone to be suspicious of them. Moses used outside auditors to keep track of the "books" so that no one should ever suspect that he was doing something unethical.

LEVITICUS

(Parshat Kedoshim) The verse (Leviticus 19:2) states: “You shall be holy for I the Lord your God am holy.” Mortals have an obligation to imitate God.

The Torah makes it quite clear that the landowner has a responsibility to help the indigent. Landowners were obligated to help the poor by leaving the corners of the field for them; during the harvesting, individual stalks that unintentionally fell from the sickle also became the property of the "stranger, orphan, and widow" (Leviticus 19:9-10).

Here (Leviticus 19:11) the commandment against stealing is in the plural, lo tignovu which means "You shall not steal." In the Ten Commandments the prohibition against stealing is in the singular, lo tignov. This enables scholars to broaden the law to encompass more situations. Indeed, many scholars (Ritva in the name of the Baalei Tosafos, Babylonian Talmud, Chullin 94a; Rabbi Eliezer of Metz, Sefer Yereim, Chapter 224) believe that the proscription against geneivat da’at is included in lo tignovu.

The Torah states (Leviticus 19:13): "You shall not oppress your fellow and you shall not rob; the wages of a worker shall not remain with you overnight until morning." A day worker must be paid before the next morning.

The Torah states (Leviticus 19:14): “You shall not curse the deaf nor place a stumbling block before the blind; you shall fear your God — I am your Lord.” In Hebrew, the sin of placing a stumbling block before a blind person is referred to as lifnei iver lo sitten michshol (before the blind do not place a stumbling block), or succinctly as lifnei iver. The principle of lifnei iver prohibits one from giving bad advice to another person. Thus, one should not advise another party that it is in his interest to sell his field in order to buy a donkey, when his true intention is to buy the field for himself. By concealing the ulterior motive of his advice, he has violated the principle of lifnei iver (Midrash Sifra, Leviticus 19:14). Not revealing a conflict of interest would also fall under lifnei iver. In addition, the above verse is considered to be a prohibition against helping or causing another to sin. Thus, placing any kind of prohibited temptation in front of someone would not be allowed. For example, providing an individual with a prohibited food, e.g., wine to a Nazirite (who takes a vow which prohibits him from drinking wine, cutting hair, or ritually contaminating himself by coming into contact with the dead), would be a violation of this commandment (Babylonian Talmud, Pesachim 22b).

The verse (Leviticus 19: 16), “One must not stand on the blood of his fellow,” is interpreted by the Talmud as an obligation to help one’s fellow human being when in physical danger (Babylonian Talmud, Sanhedrin 73a). The Midrash (Sifra, Leviticus 19: 16), however, asserts that withholding testimony that can help one’s fellow would also fall under this prohibition. Thus, there is an obligation to intervene and do something when someone else is in danger. This principle can be easily extended to dangerous conditions in the workplace. One is obligated to do everything possible – even blow the whistle and go to the authorities – if a firm is doing anything that can harm employees or the public.

The Golden Rule: “You shall love your fellow as yourself.” (Leviticus 19: 18).

The Torah obligates one to love the stranger (Leviticus 19:34).

The Torah (Leviticus 19:35-36) prohibits merchants from falsifying weights and measures.

(Parshat Emor) The Torah (Leviticus 23: 22) states: "And when you reap the harvest of your land, you shall not wholly reap the corners of your field, neither shall you gather the gleanings of your harvest; you shall leave them for the poor and the stranger." This is similar to the law stated in Deuteronomy 25:21 dealing with vineyards. What the Torah wants is for the landowner to leave the corners and gleanings for the poor. One assumes that the Torah would also expect the owner of a business to leave some of the profits for the poor. Wealth comes from God; therefore one has to share it with the poor.

(Parshat Behar) The Torah requires that the land be given a complete rest in the seventh year, known as Shemitah (Leviticus 25: 1-7). One purpose of the Sabbatical year may have been to protect the land from depletion. During the Jubilee (50^th) year, the land was also rested and reverted back to former owners.

The Torah states (Leviticus 25:14): "If you sell something to your neighbor or buy something from your neighbor’s hand, you shall not wrong one another." The Talmud interprets this verse to refer to overcharges and undercharges; this is known as ona'ah. The Talmud (Babylonian Talmud, Bava Metzia 50b) ruled that if the overcharge is more than one-sixth -- i.e., the retailer sells an item for a price that is one-sixth higher than what is generally accepted as a fair price -- the sale is null and void. Similarly, if an individual is unaware of the true value of an item and wishes to sell it, one must not take advantage of the seller’s ignorance and underpay.

The Talmud (Babylonian Talmud, Bava Bathra 90a) extended the law against price fraud and instituted a law against excessive markups on necessities. Any profit from the sale of a necessity was not to exceed one-sixth. This law was taken seriously and the Talmud (Babylonian Talmud, Bava Metzia 40a, b) discusses the profit margin Rabbi Judah the wine merchant made on wine sales [wine was considered a necessity in Talmudic times]. The Talmud calculates the profits made by Rabbi Judah after taking into account such costs as Rabbi Judah’s own labor and the cost of a crier who announced the availability of the wares (i.e., ancient advertising). Additional revenues were derived from selling the lees and the wine barrel. The Talmud’s conclusion was that Rabbi Judah’s profit was one sixth of the total cost incurred. Similarly, Shmuel, a Talmudic sage, warned the sellers of myrtle branches -- used during the holiday of Sukkot (Tabernacles) --that he would allow individuals to use myrtles with broken tips if merchants raised prices when the holiday was approaching (Babylonian Talmud, Sukkah 34b). A similar problem occurred after Passover. The people used to break the pots in which leaven was cooked and thereby absorbed, and had to buy new pots. Shmuel warned the pot sellers not to raise the price of pots or he would take the more lenient position regarding the absorbed leaven in the pots and not require the use of new pots (Babylonian Talmud, Pesachim 30a).

The Talmudic sages (Babylonian Talmud, Bava Bathra 90b) felt that was causing prices to rise by hoarding or other means was a violation of Biblical law, similar to usury or tampering with weights and measures. The great sage Rabbi Shimon b. Gamliel was extremely upset when he heard that the price for doves, necessary for certain sacrifices, had reached a golden dinar. He swore that he would not sleep until the price went down to a silver dinar, so he revised the laws concerning sacrifices in order that demand for doves would decrease. The price sank almost immediately to one-quarter of a silver dinar (Babylonian Talmud, Krithoth 8a).

Leviticus 25:17 "And you shall not wrong one another and you shall fear your God..." This is the second time the Torah mentions the idea of ona'ah. The Talmud says that this verse refers to ona'at devarim (hurting someone with words). One is not permitted to remind a sinner of his past or give bad advice to someone. Asking a storekeeper the price of an object when one has absolutely no intention of buying is also ona'at devarim (Babylonian Talmud, Bava Metzia 58b).

The Torah makes clear that “And the land shall not be sold in perpetuity for the land is Mine; for you are sojourners and residents with Me” (Leviticus 25:23). Humankind does not own the planet. We are all obligated to take care of it. The same is true of our wealth; we have an obligation to use it to help others since it does not really belong to us.

The Torah states (Leviticus 25:35): "You shall strengthen him [the poor person], whether he is a stranger or a native, so that he can live with you." The highest form of charity is providing someone with work or business so that he does not become poor (Maimonides, Mishneh Torah, Laws of Gifts to the Poor 10:7).

In an agrarian society, the laborers who worked the fields were usually slaves. Regarding the treatment of slaves, the Bible states: "You shall not rule over him through rigorous labor--you shall fear your God" (Leviticus 25:43). The Midrash (Sifra, Leviticus 86; Midrash Hagadol, Leviticus 25:39) explains this to mean that one is not permitted to make a servant engage in degrading work (e.g., removing his master’s shoes), perform work that has no purpose (i.e., "busy" work), or carry out a task without a defined limit (e.g., "hoe until I return" when the servant does not know when the master will return). Not only slaves, but all employees must be treated with dignity.

NUMBERS

(Parshat Beha'aloscha) The Torah states (Numbers 11:29): "Are you being jealous for my sake? Would that all the Lord's people could be prophets." Moses, one of the truly great leaders, demonstrated what leadership is all about. Not only was he not jealous of Eldad and Medad who started prophesying in the camp, he wished that all the people had the gift of prophesy.

(Parshat Shelach) After the spies returned from the land of Canaan and convinced the entire nation that they would be unable to conquer the Promised Land, Moses (with the help of Aaron, Joshua, and Caleb) stood up to the people and told them not to be afraid. Defying the people took great temerity and, indeed, the people were ready to stone Moses to death (Numbers 14:10). After this incident, God was prepared to wipe out all of the Israelites. Moses had the courage to tell God (Numbers 14:15-16): “Now if You will kill this people like a single man, then the nations that heard of Your fame will say: Because God lacked the ability to bring this people to the land that He had sworn to give them, therefore He slaughtered them in the wilderness.” An example of what a servant leader is willing to do for his people.

"One law and one ordinance shall be both for you and for the stranger who sojourns with you." (Numbers 15: 16). As noted above, the theme of treating the "stranger" well (and even loving him) is repeated 36 times (some say more) in the Torah .

(Parshat Korach) The landowner was obligated to provide a tithe for the priests and the Levites (Numbers 18:21-32).

(Parshat Chukas) Moses respond to people complaining about need for water (Numbers 20: 10): "Hear now, ye rebels; are we to bring forth water for you from this rock?" This is the sin that causes God to tell Moses and Aaron that they will not enter the Promised Land. It is not clear what was the sin that caused Moses to be punished so severely. Some commentaries believe that the sin had to do with calling the people "rebels." They had not done anything seriously wrong (except, perhaps for not asking for water in a dignified way). People in the wilderness who are thirsty have a right to demand water and Moses should not have lost his temper. One scholar (Rabbi N. Helfgot) thinks the sin had to do with treating the second generation the same way he treated the first generation (their parents). A similar incident occurred when the Israelites first left Egypt (Exodus 17: 1-7). The Jews demanded water and Moses was instructed to strike a rock. That place was called Massah U'Meribah (meaning testing and strife). That generation was clearly testing God. The incident here occurred almost 40 years later and Moses was not instructed to strike the rock, but to speak to it. According to Helfgott, that symbolizes that a different leadership style was needed. Moses struck the rock, and did not talk to it. He could not make the adjustment. He reacted to the children the same way as to the parents.

(Parshat Mattos) The Torah states (Numbers 32:22): "and you shall be innocent before God and Israel." The Talmud uses this verse to derive the principle that one must behave in a manner that does not give rise to suspicions on the part of others.

The Talmud (Babylonian Talmud, Pesachim 13a) states that the overseers in charge of the soup kitchen were not permitted to purchase surplus food when there were no poor people for whom to distribute it. Surpluses had to be sold to outsiders so as not to arouse suspicion that the charity overseers were profiting from public funds. The same rule applied to charity administrators who wanted to exchange leftover copper coins with silver coins. They were not permitted to make the exchange themselves but were obligated to use outsiders for the same reason: One should not behave in a manner that causes others to be suspicious of one’s actions. The Talmud (Babylonian Talmud, Yuma 38a) relates how the family of Garmu, that made the showbread for the Temple, was especially careful to be above suspicion. Their children were never seen with fine bread. Brides from the family of Abtimas never wore perfume since this family made the incense for the Temple. Those who entered the Temple chamber to collect the money (for the sacrifices) did not wear clothing with a place to hide money, i.e., they only wore clothing without pockets or other receptacles so that people should not suspect them of stealing money (Babylonian Talmud, Shekalim 3:2).

(Parshat Masei) The Torah (Numbers 35: 4) states: “The open spaces (migrash ha'ir) of the towns that you shall give to the Levites, from the wall of the town and outward, a thousand cubits all around.” The purpose of the open and undeveloped space was to beautify the towns (Babylonian Talmud, Arachin 33b).

DEUTERONOMY

(Parshat Va'Eschanan) The Torah (Deuteronomy 6:18) states: "You shall do that which is right and good in the sight of the Lord so that it may be well with you." This is interpreted to mean that the Torah demands that one be ethical and even go beyond the strict letter of the law (lifnim m'shurat hadin). The Talmud (Babylonian Talmud, Bava Metzia 108a) uses this verse to establish the right of pre-emption, i.e., when one sells a field the adjoining neighbors are given the right of first refusal. This is known in Jewish law as dina d'bar metzra. In addition, individuals who go beyond the requirements of the law will return found objects even if the object was lost in a place where it is clear that the owner gave up any hope of recovery (e.g., if it fell into the sea), and there is thus no legal obligation to return it (Baylonian Talmud, Bava Metzia 24b). Following the strict letter of the law is not necessarily good. The Talmud (Babylonian Talmud, Bava Metzia 30b) notes that Jerusalem was destroyed for doing this. God demands more of the Jewish people than following the strict letter of the law (i.e., doing what is "right'); we also have to do that which is "good." Indeed, this is what ethics is about; doing more than what the law requires. The Book of Deuteronomy is called "sefer hayashar" (yashar = that which is right) because of the above verse (Babylonian Talmud, Avodah Zarah 25a).

(Parshat Ekev) The Torah (Deuteronomy 8: 11-18) describes one of the dangers of affluence. A successful individual might believe that “my power and the might of my hand has made me all this wealth.” The conspicuous display of excessive wealth can lead one to become arrogant.

The Torah (Deuteronomy 11:14) states: "And you will gather in your grain.." The Talmud (Babylonian Talmud, Berachos 35b) discusses this verse.

Why does the Torah state this? Since it says (Joshua 1: 8), 'This book of the Torah should not leave your mouth, ' I might think that these words should be taken literally. That is why it says, 'And you should gather in your grain,' that is, pursue, in combination, with Torah a secular occupation. These are the words of Rabbi Yishmael. Rabbi Shimon b. Yochai said, Is it possible [for a person to have an occupation and still study Torah properly?] If a person plows during plowing season, plants during planting season, harvests during harvesting season, threshes during threshing season, and winnows during the windy season, what will become of the Torah? But, when Israel performs the will of the Omnipresent, their work will be done through others. As it says (Isaiah 61: 5), 'And strangers shall stand and feed your flocks.' And when Israel does not perform the will of the Omnipresent, their work will done by themselves, as it says, 'And you will gather in your grain.'

(Parshat Re'ah) In a wordplay on the verse (Deuteronomy 14: 22): “You shall surely tithe,” the Talmud (Babylonian Talmud, Taanis 9a) advises that one should tithe in order to become rich (the Hebrew word that means to tithe is very similar to the word that means to become rich).

There is an obligation to "open one’s hand" for the impecunious and lend them money (Deuteronomy 15:7-8).

When their servitude ended, the master was required to give the slave a severance gift know as hanakah. The Torah states (Deuteronomy 15:13-14): "Do not send him away empty-handed. You shall give him a severance gift from your flocks, from your threshing floor, and from your wine cellar ..." This may be one of the earliest examples of a fringe benefit.

The landowner was obligated to provide a special tithe for the poor (Deuteronomy 14:28-29).

(Parshat Shoftim) The Torah states (Deuteronomy 16:19): “Do not accept a bribe” and (Deuteronomy 16:19): “Do not pervert judgment.”

The Talmud (Babylonian Talmud, Kethuboth 105a) adds that the Torah prohibits a judge from taking money even in order to acquit the innocent or to declare the guilty liable. It goes without saying that bribes given to corrupt justice are violations of the law against perverting judgment, something that is stressed in the Torah. Money or gifts for telling the truth are also a problem in Jewish law. The Talmud (Ibid. 105b) provides a psychological reason that a gift distorts one’s objectivity. As soon as a judge receives a gift from one of the litigants, he becomes so close to him psychologically that the litigant becomes like himself, and a person cannot see wrong in himself. The Talmud uses a wordplay to explain that the meaning of the word shochad (Hebrew word for bribe) is she-hu-chad (that he is one), i.e., the giver of the bribe and the receiver have become one.

The Talmud (Babylonian Talmud, Kethuboth 105b) discusses a category of bribe known as shochad devarim (lit. “bribe of words or acts”). Several examples of shochad devarim, including the story of Rabbi Yishmael son of Rabbi Yosi, are provided. The sage Shmuel was crossing a bridge and a person gave him a helping hand. It turned out that this person needed a judge and Shmuel disqualified himself. Ameimar disqualified himself from serving as a judge because an individual who needed his services had removed a feather that had fallen on his head. Mar Ukva disqualified himself because someone covered up some spit that he was about to come across.

Wasteful consumption is proscribed by the Torah. Soldiers are not permitted to cut down fruit trees even when besieging an enemy’s city (Deuteronomy 20:19). The Talmud (Babylonian Talmud, Shabbos 129a; Babylonian Talmud, Bava Kama 91b) extends the prohibition of not destroying fruit trees to any type of wasteful destruction; thus, wanton destruction of any kind is a violation of Torah law. This is known as the principle of bal tashchit (literally meaning "do not destroy"), a prohibition against unnecessary destruction or waste.

There is a special law that a king must write two Torahs for himself (Deuteronomy 17: 18-20). The Torah becomes his code of ethics and thus, "his heart does not become haughty over his brethren." A great danger for all leaders is that money and power makes them haughty. The king's job is to spread Torah values, not accumulate wealth or power. This is why he has to have a copy of the Torah with him all the time so that it will influence him and ensure that he is faithful to God's law.

(Parshat Ki Seitzei) The Torah (Deuteronomy 22: 6-7) prohibits one from taking both the mother bird and the eggs or chicks; one is obligated to send away the mother bird before taking the eggs or chicks. [This law is similar to the one in Leviticus (22:28) that forbids one from slaughtering an animal from one’s herd or flock and its offspring on the same day.] One reason for these laws is to symbolize that one should not destroy an entire species. Slaughtering both the mother and its offspring is similar to obliterating a species altogether (Nachmanides, Deuteronomy 22:6).

Law against plowing with two different species (Deuteronomy 22:10): "You shall not plow with an ox and a donkey together." One reason is that different kinds of animals do not work well as a team since one is bigger and stronger than the other and this causes undue suffering for them (see commentary of Ibn Ezra on this verse). How about causing unnecessary pain to employees or people in general?

The Torah (Deuteronomy 22:8) states "when you build a new house you must place a guardrail around your roof, so that you will not place blood in your house." The Talmud extends this law to apply to any dangerous situation, for example, keeping a defective ladder (Babylonian Talmud, Kethuboth 41b). Certainly, selling a broken ladder would be no better. One may infer from this that any product with the potential for harming the user is prohibited by Talmud and, by extension, the Torah. In addition, employers must be extremely careful to make certain that the workplace environment is safe and not deleterious to employees’ health.

Soldiers are instructed by the Bible to designate a special place outside the camp to be used as a latrine. In addition, soldiers must carry a spade with their weapons and use it to cover their excrement after relieving themselves (Deuteronomy 23:14-15). These laws were not given for purely hygienic reasons (although this may have also been a reason). The reason given is: “Therefore shall your camp be holy; so that He see no unseemly thing in you.” Polluting the land with bodily wastes is an improper way to behave, even for a soldier.

The Torah states (Deuteronomy 23:25-26): "When you come [as a worker] into your neighbor’s vineyard, you may eat as many grapes as is your desire, to your fill, but you may not put any into a receptacle. When you come into your neighbor’s standing corn, you may pluck ears with your hand, but you should not lift a sickle on your neighbor’s standing corn." Field workers are given the right to eat of the produce while they work.

Another rule involving special consideration for a widow. The Torah (Deuteronomy 24: 17) states: “ …and you shall not take the garment of a widow as a pledge.”

A sheaf of grain that was inadvertently left in the field during the harvest had to be left behind for the indigent (Deuteronomy 24:19). Vines and olive trees were not to be picked clean: gleanings of the vine and olive tree were left for the destitute (Deuteronomy 24: 20-21).

Prohibition against false weights and measures is repeated again in Deuteronomy 25:13-15. One is not even permitted to own a false weight and measure. Individuals who use false weights or measures are an "abomination of God."

“If you encounter a bird’s nest before you on the road, in any tree or on the ground — fledglings or eggs — and the mother crouching on the fledglings or upon the eggs, you shall not take away the mother with her young. You shall surely send away the mother and take the children for yourself, in order that it may go well with you and you may prolong your days.” (Deuteronomy 22: 6-7)

“You are not to muzzle an ox while it is threshing.” (Deuteronomy 25:4). The Bible forbids the muzzling of an ox [or any animal] when it is working the field because this causes the animal to suffer: The animal sees the grain but cannot eat it.

(Parshat Ki Savo) A person has to be grateful to God for everything s/he has. The bikkurim (first-fruit) were brought to the Temple and given to the priest. The person who brought the bikkurim had to cite a brief proclamation. The proclamation recounted Jewish history but also was a recognition that all blessings emanate from God. The landowner was not supposed to believe that it was his own talents that made his crops flourish. The Torah states (Deuteronomy 26:11): "And you shall rejoice with all the goodness that God your Lord has granted you and your household -- you, the Levite, and the stranger who is in your midst."

The Torah (Deuteronomy 27:24) states: "Cursed by he that strikes his fellow in secret." This is interpreted (see Rashi) to mean one who slanders another. Even in the name of profit, one businessperson should not slander another businessperson, or even the merchandise of a competitor.

(Parshat Vezos Haberacha) In Deuteronomy 34:5 Moses the "servant of the Lord" dies. The highest praise for a leader is that he was a "servant of the Lord," i.e., he did "that which is right and good in the sight of the Lord." In other words, s/he was not in for the money or power.

The Talmud (Babylonian Talmud, Sotah 14a) notes that the Torah ends with an act of chesed, an act of loving-kindness: God buries Moses (Deuteronomy 34:6).