Financial accountability in the Temple (2 Kings 12:1-12)

Bible Commentary / Produced by TOW Project

One example of the degeneration of the kingdom ironically serves to bring to light a model of good financial practice. Like virtually all of the kingdom’s leaders, the priests had become corrupt. Instead of using worshippers’ donations to maintain the Temple, they pilfered the money and divided it among themselves. Under the direction of Jehoash, one of the few kings “who did what was right in the sight of the Lord” (2 Kings 12:2), the priests devised an effective accounting system. A locked chest with a small hole in the top was installed in the Temple to receive the donations. When it got full, the high priest and the king’s secretary would open the chest together, count the money, and contract with carpenters, builders, masons, and stonecutters to make repairs. This ensured that the money was used for its proper purpose.

The same system is still in use today, for example when the cash deposited in automatic teller machines is counted. The principle that even trusted individuals must be subject to verification and accountability is the foundation of good management. Whenever a person in power—especially the power of handling finances—tries to avoid verification, the organization is in danger. Because Kings includes this episode, we know that God values the work of bank tellers, accountants, auditors, bank regulators, armored car drivers, computer security workers, and others who protect the integrity of finance. It also urges all kinds of leaders to take the lead in setting a personal example of public accountability by inviting others to verify their work.