- Research Article
- 10.46222/pharosjot.107.230
The accounting of the Tabernacle as a theological foundation: a reading from Exodus 38:21
- Feb 14, 2026
- Pharos Journal of Theology
- Orlando Carmelo Castellanos Polo + 4 more +4
This article examines the accounting of the Tabernacle as a theological foundation for business ethics, based on an exegetical and hermeneutical reading of Exodus 38:21. From an interdisciplinary perspective that integrates biblical theology, economic ethics, and accounting theory, it argues that the detailed accounting of the materials used in the construction of the Mishkan constitutes a theological act of responsibility before God and the community, and not merely an administrative procedure. The study draws on biblical, rabbinic, and theological sources, along with contemporary contributions on management ethics and financial governance. The findings suggest that, in the Israelite tradition, accounting is configured as a sacred practice, linked to the recognition of God's absolute ownership of goods, as expressed in Haggai 2:8, and to the role of human beings as responsible stewards. It is concluded that the Tabernacle's accounting establishes a theological paradigm of transparency, honesty, and control of resources, offering current normative foundations for building a business ethic with biblical inspiration.
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