THE RELATIONSHIP BETWEEN RELIGIOUS BELIEFS AND THE ACCOUNTING AND ECONOMIC PRACTICES OF A SOCIETY: EVIDENCE FROM THE DEAD SEA SCROLLS

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.

AJS Review ◽  
2010 ◽  
Vol 34 (2) ◽  
pp. 359-365
Author(s):  
Lawrence H. Schiffman

The complicated process whereby the biblical books took shape and were copied and transmitted in biblical times can only be partly reconstructed based on biblical evidence, with the help of ancient Near Eastern parallels. Clearly, the biblical era constitutes the first stage in the history of the Jewish book, or more correctly,theJewish bookpar excellence. However, for the period immediately following, the Second Temple period, the level of documentation for creating, editing/redacting, and copying and disseminating Jewish books is now enormous due to the discovery, publication, and analysis of the Dead Sea Scrolls. While this information relates directly to the period in which the Scrolls were copied, from the last part of the third centurybcethrough the early first centuryce, it also allows us a model with which to supplement our understanding of the biblical period, and much of it is directly relevant to the rabbinic period in which most of the same scribal conventions were in use.


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.


Author(s):  
Annette Yoshiko Reed

“Second Temple Judaism” is a common designation for the Jewish traditions that flourished between the return of exiles from Babylon and the rebuilding of the Jerusalem Temple under Persian patronage from 538 to 515 bce, and the destruction of the Temple by Roman forces in 70 ce. In practice, research on the period often focuses on the 4th century bce and following, and stretches into the 2nd century ce. Sometimes referred to erroneously as “intertestamental,” Second Temple Judaism has attracted sustained attention since the late 19th century as a transitional age between the ancient Israelite religion reflected in the early strata of the Hebrew Bible and the emergence of Christianity and classical rabbinic Judaism in their characteristically postsacrificial forms in late Antiquity. In relation to the former, it has been called “postexilic,” “post-biblical,” or “late Judaism,” and, in relation to the latter, “prerabbinic” or “early Judaism.” Particularly since the discovery and publication of the Dead Sea Scrolls, it has been studied increasingly for its own sake and on its own terms. By the 1970s, a nascent subfield was taking form, energized by a new emphasis on the diversity of the Judaism from within which Christianity arose. In the late 20th century, studies of the Dead Sea Scrolls revealed new insights into the significance of this period for the development of Judaism as well. Long deemed critical for Jewish engagement with Greek language and literature and for the spread of Jewish communities throughout the Mediterranean world, the Second Temple period has also become a new locus for research on halacha, purity, and biblical interpretation. In addition, its study continues to create a space for discussion and collaboration among specialists in the Hebrew Bible, Classics, New Testament, Jewish studies, and rabbinics. This entry focuses on the literary evidence for Second Temple Judaism, selectively treating themes and issues that cross the large span of periods and places encompassed by this scholarly designation; for material and documentary evidence for Jews in the Second Temple period, the reader is referred to the Oxford Bibliographies articles on specific locales and time periods. Please see also Inscriptions, Papyri, Coins, and Seals in the Oxford Bibliographies article Hellenistic Judaism.


Author(s):  
John J. Collins

The Torah of Moses was recognized as the ancestral law of Judah from the time of Ezra. Its status was revoked briefly by Antiochus Epiphanes. In the Hasmonean era there was a turn to intensive halakhic discussion, attested in the Dead Sea Scrolls. This was a factor in the rise of sectarianism. The papyri from the early second century ce take a flexible attitude to laws, drawing on Jewish or Roman law as seemed advantageous. The literature from the Hellenistic Diaspora treats the law broadly as a summary of Jewish tradition. Despite some claims that the law functioned as a civic law in the Diaspora, there are only a few instances in the papyri where Jews base appeals on Jewish law, and we do not know what the judges decided in those cases.


Author(s):  
Aaron D. Hornkohl

Aaron Hornkohl examines two features in the Tiberian reading tradition of Biblical Hebrew, namely the qal construct infinitive and the 3ms possessive suffix that is attached to plural nouns and some prepositions. The article argues that although the vocalisation in both cases is secondary relative to what is represented by the consonantal text, it is not artificial and post-biblical, but rather a relatively ancient product of the real language situation of an earlier period, namely, the Second Temple Period, if not earlier. The view that the vocalisation has such historical depth and is the result of natural linguistic development is often dismissed by biblical scholars. By examining the distribution of forms within the Tiberian Masoretic version of the Hebrew Bible and in extra-biblical sources, especially the Dead Sea Scrolls and First Temple period epigraphy, Hornkohl convincingly demonstrates that the incongruity between the vocalisation and the consonantal text is earlier than Rabbinic Hebrew (second–third centuries CE).


Author(s):  
David Wheeler-Reed

This chapter establishes that most of the sexual ethics of Second Temple Judaism are similar to the ideological sexual codes of the Roman Empire. It examines works as diverse as Tobit, the writings of Philo and Josephus, and the Dead Sea Scrolls. It contends that the dominant sexual ideology among Second Temple Jews is “Procreationism,” which maintains that sex is for reproduction and not for pleasure. Furthermore, it suggests that most of the Jewish literature of the Second Temple period upholds the same hegemonic ideology of the Augustan marriage legislation, except for the writings of the Essenes.


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