“What is man, that You should remember him, and a mortal, that You should count him?”

Parshat Ki-Tisa begins with the description of a census of Bnei Yisrael, which was carried out by means of the half-shekel. Up until now, the subject has been the construction of the Mishkan, along with its vessels and related matters. It is not clear how the census has anything to do with this. In addition, the commentators are divided as to whether the command conveyed here is applicable to future generations, or whether it is limited to a one-time census. Through a close examination of the text, we can understand that the point is not the census, but rather the atonement money that is collected by means of the census and which is used in the Mishkan. Atonement money prompted by the heart and ransom of the soul are two dimensions that nourish one another, jointly purifying man and bringing him closer to God.