The opening commandment in the Sidra of Ki Tissa instructs Moses to conduct the census which took place by means of a contribution of half a Shekel from each person over the age the 20. The age of 20 was the military age in ancient times. Therefore, it is to be assumed that Moses wanted to take a census in preparation for the conquest of the land. The problem was that it was considered to be a sin to count the people, because it showed lack of trust in God. Other commentators say that counting people was considered a privilege belonging to God, and human beings conducting a census without divine approval thereby placed themselves in dire danger. This is the reason why the contribution was taken from everyone without exception and was called the Atonement Tax. It was used for the building of the Tabernacle and, probably, in particular, for the bases of the Tabernacle and the hooks that kept them together.
It is surprising that the levy was half a Shekel rather than a whole one. Our rabbis explain that only the contributions of two people can make up a whole. It teaches us that no human being is complete without someone else. Moreover, no one knew the identity of the person who contributed his other half. This signified that that even the most ordinary person can be joined to the greatest leader.
The next paragraph deals with the instruction given to Moses to construct a copper washstand together with a copper base for it. Its Hebrew name was KIYYOR, which suggests that it was round. It was used by the Priests who had to wash both their hands and their feet when they entered the Tent of Meeting and even when they approached the altar which stood in the courtyard, in order to offer up a sacrifice. They did not have to wash just upon entering the courtyard. Nachmanides explains that the purpose of this Mitzvah was in order to remain clean in honour of God’s presence. Even the feet had to be clean in view of the fact the Kohanim served barefoot in the sanctuary. To this day the Kohanim take off their shoes when they ascend the Duchan, i.e. the platform in front of the Ark, in order to bless the congregation. On a mystical level, Nachmanides explains that the washing of the hands and feet was for the purpose of purification. The hands and the feet represent the two extreme ends of the human body, as well as its entire form. They are also the most active parts of the body and when the Priest washed them, it was symbolic of sanctifying all their activities.
The ritual of washing the hands has remained a very important aspect of Jewish religious ritual, but the washing of the feet has disappeared. The Rabbis viewed the table in the home as symbolic of the altar and the bread which we eat on it as symbolic of the sacrifice. Therefore, they instituted the Mitzvah of washing of the hands before eating bread, but not before any other food. It has to be done with a cup which represents the washstand, mentioned here. There is also a less widespread custom to wash the hands with a tiny amount of water at the end of a meal, which is called MAYYIM ACHARONIM, the last water.
In the next paragraph, beginning at verse 22, Moses was told to take the finest fragrances and mix them with the sacred anointing oil. All the various plants and spices, which were chosen for this purpose, were blended into a compound by a skilled perfumer. They were not mixed with the tiny amount of oil which was used for the anointing. Instead, they underwent considerable preparation. They were soaked in water and boiled for a long time. At the end of the process, the oil absorbed the pleasant fragrances of the spices and plants.
The oil was used to anoint the tent of meeting and all its furnishings as well as all the priests. No one else was allowed to be anointed with this oil and the oil itself was not permitted to be reproduced for any other purpose in precisely the same manner as it was produced for the Tabernacle. The punishment for reproducing this oil was KARET, which is mentioned in the Torah quite frequently, but is not explained anywhere, specifically. This punishment is imposed with respect to the committing of 36 offences in the Torah. A few examples are: Eating on Yom Kippur, eating blood and forbidden fats. Jewish tradition maintains that this punishment is reserved for and given by God who applied it in His own way and time. There is no way for us to tell when and in which way God applies it.
Chapter 30 concludes with the instructions regarding the making of the incense which, according to rabbinic tradition, consisted of a total of 11 spices. 10 of them had a very good fragrance but the Chelb’na, identified with Galbanum, had a pungent almost unpleasant odour. Rashi explains that its inclusion comes to teach us not to treat lightly the requirement to include people who are renowned sinners and criminals in our prayers on fast days. Rabbi Zalman Sorotzkin elaborates on Rashi’s commentary. He says that the roots of the other spices contain pleasant odours, which can be produced only by mixing them with the Galbanum. Its pungent quality brings those odours out. In the same way, the presence of wicked people in the prayers makes impact on the righteous. It makes them angry. They feel the urgency of their duty to investigate the crimes within the community, to root them out and save the oppressed from oppressors. The most famous example of the implementation of this interpretation is the solemn declaration by the Rabbi at the beginning of the Kol Nidre service on the evening of Yom Kippur. The declaration states as follows: “In the session of the heavenly court and in the session of the earthly court, with divine consent and the consent of the congregation, we permit everyone, from the most righteous to the most wicked, to join together in the service.”