In preparation for constructing the Tabernacle, God commanded Moses to collect the necessary materials from the people: "Speak to the Israelites, and have them take for Me an offering. Take My offering from everyone whose heart impels him to give." (Exodus 25:2)



Why did God command to take the donations? The verse should read, 'have them give Me an offering.'



One could theorize that the materials were taken forcibly from the people. Yet, this cannot be, for the Torah stresses that the offerings be donated freely, "from everyone whose heart impels him to give." (see Magid Meisharim)



Why, in fact, did this collection need to be voluntary? The Talmud teaches that the community may coerce members to support the needy (Baba Batra 8b). Using our money to help others is a trait that needs to be trained and developed. Why did God command that these gifts, the first act of national tzedaka (charity), be donated solely out of sincere generosity?



There are two objectives to the mitzvah of tzedaka. The first concerns the one receiving. Through this mitzvah, we assist the poor and help provide what they are lacking. The second aim concerns the one giving. By donating our time and money, we express in the world of action our inner qualities of chesed and kindness. The act of tzedaka actualizes our feelings of generosity, and contributes towards our own spiritual growth.



We can distinguish between these two objectives within the act itself. The first goal stresses the aspect of giving to the needy. The important factor here is that the poor person receives the assistance needed. The second goal, on the other hand, stresses the aspect of taking from the benefactor. This is a special quality of tzedaka: By reducing our material possessions for the sake of others, we contribute to the elevation and fulfillment of our soul.



Which of these two goals is the principle objective of tzedaka?



The Sages noted that the letter gimmel has a 'leg' pointing towards the next letter, the dalet. Why is that? The gimmel is the benefactor ("gommeil", meaning to give or support). Inherently, he runs after the impoverished dalet ("dal", meaning poor) to help him. (Shabbat 104a)



Why is the benefactor running after the poor? Should it not be the other way around? The Sages wanted to teach us that the principle aim of tzedaka is based on the very foundations of the universe. The true goal of tzedaka is to elevate the soul of the giver. After all, if the purpose was to help the poor, God could have provided other means for their support, without having to rely on the generosity of man. The shape and order of the letters - letters by which God created the universe - hint at this fundamental rule of the world. The gimmels, the benefactors, need to run after the dalets, the poor, in order to achieve their spiritual completion.



Therefore, the first charitable act of the Jewish people emphasized that the central aspect of tzedaka is not giving to the needy, but taking from the donor: "...have them take for Me an offering." God commanded that the contributions to the Tabernacle be given freely, "...everyone whose heart impels him," since the soul is only fully perfected when one donates willingly.