Torah Portion BEHA’ALOTCHA – Bamidbar (Numbers) 8:1-12:16 Haftarah: Zechariah 2:14-4:7
Shabbat shalom, dearly beloved.
There is no governmental agency more feared than the IRS, the tax-exacting agency. People can be utterly immoral and have a full array of addictions and sinful lifestyle, and still not be in prison. But if they default on their taxes or if they are found withholding payments to the tax agency, if not corrected promptly, they can end up in jail or even prison. Often, when the police are trying to catch a “big fish” in the crime scene and they cannot press charges on the crimes committed, they manage to incriminate him or her through financial offenses. Things like embezzlement of funds, cheating on taxes, money laundering, and other “white-collar” transgressions seem to be the most offensive.
Criminology defines white-collar crime as a nonviolent crime committed for financial gain, usually involving deception, fraud, concealment, or abuse of trust.
Historically, prosecutors have sometimes used tax charges when other crimes were difficult to prove directly. Financial records often become the strongest evidence against organized crime figures, drug traffickers, fraudsters, and corrupt officials.
Here are some known examples:
- Al Capone
One of the most notorious organized crime bosses in U.S. history. He was linked to bootlegging, racketeering, prostitution, bribery, extortion, and violent gang warfare during Prohibition. Tax evasion was ultimately the charge that authorities successfully used to imprison him.
- Paul Manafort
Beyond tax crimes, he was convicted of bank fraud, conspiracy, and failure to disclose foreign lobbying activities and offshore accounts.
- Samuel Israel III
Ran a large Ponzi-style investment fraud through the Bayou hedge funds. Tax-related issues were only part of broader securities fraud and investor deception.
- DMX
Had a lengthy criminal record beyond tax fraud, including drug possession, animal cruelty charges, reckless driving, and probation violations.
- Richard Hatch
Primarily known for tax offenses, though he also had legal issues related to bankruptcy disclosures and financial reporting.
- Mike Sorrentino
His major criminal matter was mainly tax fraud rather than violent or organized crime.
- Leona Helmsley
Involved in broader financial fraud schemes and fraudulent business accounting practices beyond simple underpayment of taxes.
Many of these were terrible criminals who had committed sexual crimes, cruel crimes, fraud, and even murder, but ultimately, they were imprisoned for tax evasion.
What does paying taxes mean, and what is the purpose of taxes?
The general principle behind taxation is that citizens and businesses contribute financially to maintain the society, infrastructure, and services everyone depends on.
Historically, taxation is ancient and appears throughout Scripture as well. In the Bible:
- Egypt collected grain taxes under Joseph during famine preparation.
- The Roman Empire imposed taxes during the time of Yeshua.
Yeshua said:
“Render to Caesar the things that are Caesar’s, and to God the things that are God’s.” Matthew 22:21
At the same time, the Bible also condemns:
- Corrupt taxation
- Oppression through excessive tribute
- Dishonest scales and unjust gain
So biblically and historically, taxation itself is generally viewed as legitimate for governing society, while abuse, corruption, or exploitation through taxation is viewed negatively.
And what about Kingdom Services? It seems to be clear that to run cities, governments, and countries, taxes are needed. But somehow it is not clear to most believers in Messiah that to run the operations of the Kingdom of God, finances are needed as well. This heavenly taxation system is called “tithes and offerings.” The tithes are so important that they showed up in the Bible even before the Torah was given on Mt. Sinai. Abraham, our Father of Faith, knew about it, and after winning the war against the Canaanite kings, he brought a tithe of all his war spoils to Melchizedek, who had the priestly authority to bless him.
“Then Melchizedek, king of Salem, brought out bread and wine—he was a priest of El Elyon. He blessed him and said, “Blessed be Abram by El Elyon, Creator of heaven and earth, and blessed be El Elyon, Who gave over your enemies into your hand.” Then Abram gave him a tenth of everything.” Genesis 14:18-20 TLV
The giving system in the Torah is very clear; failing to give as ordained by the King of the Universe causes terrible bondages and many curses.
“From the days of your ancestors, you have turned aside from My statutes and have not kept them. Return to Me, and I will return to you,” says Adonai-Tzva’ot. Yet you say, “How should we return?” “Will a man rob God? For you are robbing Me!” But you say, “How have we robbed You?” “In the tithe and the offering. You have been cursed with the curse, yet you keep robbing me—the whole nation!” Malachi 3:7-9 TLV
Of all the broken commandments, Yah judged Israel above all else for defaulting on tithes and offerings. Because failing to give support to the priesthood and the works of the Kingdom shows a sickness of the heart, a lack of allegiance to the King Himself. In fact, our hearts are judged by our giving:
“For where your treasure is, there will your heart be also.” Matthew 6:21 TLV
When believers fail to tithe and give generously to the ministers who are caring for their souls and for the works of the ministry, they are showing that they are dark inside. Stinginess fills a person with darkness.
“For where your treasure is, there will your heart be also. “The eye is the lamp of the body. Therefore, if your eye is good, your whole body will be full of light. But if your eye is bad, your body will be full of darkness. If, therefore, the light that is in you is darkness, how great is the darkness!” Matthew 6:21-23 TLV
A good eye is a known Hebrew idiom meaning a generous person. A bad eye means a stingy person.
Stinginess fills your body with darkness. This, in turn, brings about bondage, mental and physical disease, and all the way to early death. However, a good eye generosity fills your body with light and health.
In fact, the Word of God instructs that giving in a righteous way delivers from death.
“Ill-gotten treasures profit nothing, but righteousness (in Hebrew means righteous giving) delivers from death.” Proverbs 10:2 TLV
Withholding your tithes and offerings from your pastors, mentors, and those who teach you Yah’s Word and the ways of the kingdom is very dangerous. Not any less dangerous than evading taxes and being imprisoned.
“Now let the one who is taught the word share all good things with his teacher. Do not be deceived—God is not mocked. For whatever a man sows, that he also shall reap. For the one who sows in the flesh will reap corruption from the flesh. But the one who sows in the Ruach will reap from the Ruach eternal life.” Galatians 6:6-8 TLV
Reaping corruption implies mental and physical disease and moral decay. That is a high price to pay for loving money above the Elohim who created us and gives us free air to breathe! Being stingy with the King, His servant ministers, and all the affairs of the Kingdom shows idolatry in the highest degree; it is called the love and worship of money and possessions.
“For the love of money is the root of all kinds of evil—some, longing for it, have gone astray from the faith and pierced themselves through with many sorrows.” 1 Timothy 6:10 TLV
Again, this is a very high price to pay for putting money above YHVH. For those who fear Yah and are generous towards all the affairs of His Kingdom, this promise rings true.
“A psalm of David. Adonai is my shepherd; I shall not want (or lack). He makes me lie down in green pastures. He leads me beside still waters. He restores my soul. He guides me in paths of righteousness for His Name’s sake.” Psalms 23:1-3 TLV
If you feel convicted by this message, it is time to repent, do Teshuva, and return to the ways of the Kingdom.
“From the days of your ancestors, you have turned aside from My statutes and have not kept them. Return to Me, and I will return to you,” says Adonai-Tzva’ot. Yet you say, “How should we return?” “Will a man rob God? For you are robbing Me!” But you say, “How have we robbed You?” “In the tithe and the offering. You have been cursed with the curse, yet you keep robbing Me—the whole nation! Bring the whole tithe into the storehouse. Then there will be food in My House. Now test Me in
this”—says Adonai-Tzva’ot—“if I will not open for you the windows of heaven and pour out blessing for you until no one is without enough.” Malachi 3:7-10 TLV
True repentance that breaks curses starts with the giving of tithes and offerings.
Pray with me,
Father in Heaven, forgive me for putting money above you. I repent and present my heart before you to be cleansed from all idolatry and love of money. I choose from now on the Kingdom way of giving and I thank you for setting me free from all darkness as I take action in rectifying my giving habits. In Yeshua’s name. Amen.
Read my book Restoration of Holy Giving to see the righteous Torah way of giving and be enlightened. Treat this message as highly important, study it thoroughly, and prepare yourself to come out of the prison of “heavenly tax evasion.”
Your Israeli mentors and friends,
Archbishop Dominiquae and Rabbi Baruch Bierman
Order “Restoration of Holy Giving” book and share it with others
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