“Everyone Who Is Found Written In The Book:” The Heavenly Book Of Life In Daniel, The Dead Sea Scrolls, And Other Second Temple Literature

2013 ◽  
Vol 40 (2) ◽  
pp. 115-143 ◽  
Author(s):  
David N. Herda ◽  
Stephen A. Reed ◽  
William F. Bowlin

This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better practice and monitoring of religious behavior. We add to the literature on the interaction of religion with the structures and practices of accounting and regulation within a society.


Author(s):  
Timothy H. Lim

The Dead Sea Scrolls have shed light on the canonization of the Old Testament or Hebrew Bible in the Second Temple period. They provide us with exemplars of their biblical texts and how they used them in an authoritative manner. ‘The canon, authoritative scriptures, and the scrolls’ explains that the sectarian concept of authoritative scriptures seemed to reflect a dual pattern of authority by which the traditional biblical texts served as the source of the sectarian interpretation that in turn was defined by it. The authority was graded, beginning with the biblical books and extending to other books that were not eventually included in the canon.


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