Birth of Creation and Judgement Day

On Rosh Hashonoh during the Mussaf prayer we blow the Shofer and say a small prayer after the Shofer blowing, "Hayom haras olam, hayom yaamid ba'mishpot" - Today is the birth of the universe and today we all stand for our judgement. We know that when phrases are juxtaposed next to each other that they are connected for a reason. What connection does the creation of the universe have with the concept of its judgement on this day?

Chazal tell us that our corporeal existence was created by Hashem with an opposing and complementary spiritual realm. Whatever we see in Gashmiyus, the material world, we can also find a similar concept in Ruchniyos, the spiritual world. In addition, the verse Yeshayoh chapter 43 verse 7 says, "kol hanikro bishmi ule'chevodi borosiv yetzartiv af asisiv". Everything that is called in My Name, I created, I formed it, and I established it. Everything that G-d created in this universe, He created for the honor and glory of His Being.  That means that if we see a material item or concept, it was created for G-d's glory. Gold was created for the Mishkan and the Beis HaMikdosh. Once gold exists, we can now use it for our materialistic purposes. So too any concept we see was created in order to accomplish some spiritual need.

There is a very important concept and operational area in accounting called "budgeting". A Budget is an operational plan for a future accounting period, normally the coming year. This plan puts forth what management feels they should accomplish for the coming year. Also, the budget is used to compare on a monthly basis the actual operating results to determine how they compare with the budget or plan. This can be used for accountability of operational sections of the business.

A budget can be prepared by using past operational results as a guideline or basis. A budget can also be prepared using another budgetary concept called "zero-based budgeting".  This idea doesn't start with past performance but rather makes management start at zero and requires a rationalization of each item for its existence. In this way management can obviate the reasoning, well that's the way we always did it. Not only will we have the accountability of a budget plan to compare current operational performance but also the rationalization of each item as being necessary.

As I said earlier, every material concept has not only a spiritual partner but also that the spiritual side was created for Hashem's honor.  When Hashem wanted to create the universe He looked at the Torah and its value system and created a universe to match. But He also created a universe that had no past, requiring basically a zero-based concept to rationalize each component of creation, not only as a corporeal part of creation but also a spiritual part.

Hayom haras olam, today the world and universe was created. Just as in accounting budgeting, the company generally starts a budget at the beginning of its operational year, so too will Hashem begin His budget or judgement of the world at the beginning of its operational year, Rosh Hashono. As in a company's budget, management's performance is judged in comparison to the budget for the year, the world too is judged by G-d in accordance to its performance for the past year.

Thus we see that the concept of Hayom haras olam, the idea of judgement as compared to what we, with Free Will, decided would be our plan for the year, is a concept of Hayom yaamid ba'mishpot, today the world stands in judgement. We are judged according to the values in the Torah and our observance and physical actions of doing mitzvos. We are judged by the spiritual budget, the Torah, with accountability for our own personal budget and actual performance.

May we all be judged favorably on Rosh Hashono and written and inscribed in the Boof of Life, and Health, and Happiness.