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Accounting And Controls In The Second Temple, Kevin Nathan

Accounting Historians Notebook

The Second Temple, which stood in Jerusalem from around 520 B.C.E. to 70 C.E., is known to many in its role as a religious institution. The Bible describes, in Exodus, Leviticus and Numbers, the Jewish sacrificial system and its laws. In Kings it describes the building of the First Temple, and in Ezra and Nehemiah the building of the Second Temple. No primary records have survived concerning the operation of the temple. Therefore, for a detailed description of the Temple's operation and financing it is necessary to examine the Mishnah.