Mishneh Torah, Tithes 7-9

Hook

Founders often treat "intent" as a proxy for "execution." You tell yourself, "I’ll handle the compliance/governance/culture debt later; my intent to do it is as good as the action." The Rambam is here to tell you that in critical systems, your internal monologue is not a substitute for the ledger.

Text Snapshot

"We do not say that the wine he left over at the end is retroactively considered as if it was set aside in the beginning... the obligation to separate terumah and the tithes is Scriptural in origin, and with regard to Scriptural Law, we do not say that we will consider it as if a separation has been made unless it actually has been made." Mishneh Torah, Tithes 7:1

Analysis

1. Intent is not Tithing

You cannot scale a business on "deferred compliance." Rambam rejects bereirah (retroactive designation) for high-stakes obligations. If you haven't formally separated the resources, they remain tevel—prohibited "raw" assets. In business, if you haven't ring-fenced your cap table, data, or tax liabilities, you don't actually "have" them yet.

2. The Risk of Intermingling

The text warns that if you don't separate tithes, the liquids "intermingle" Mishneh Torah, Tithes 7:2. Once assets are commingled without clear boundaries, you can no longer distinguish between the "ordinary" and the "sacred" (or the "company's" and the "shareholder's"). Clear separation is the only way to avoid systemic contamination.

3. The "Lower Market" Fairness

When a lender offsets debt against tithes, they are permitted to value the produce at the "lower market price" to avoid interest Mishneh Torah, Tithes 7:15. This isn't a loophole; it’s a standard for fair, transparent valuation. Transparency beats "best efforts" every time.

Policy Move

Implement a "No Retroactive Compliance" policy. If a process (legal/financial/cultural) is mission-critical, it must be signed/separated before the activity begins. Stop relying on "we’ll fix the paperwork later" workflows.

Board-Level Question

"Where in our current operating model are we relying on 'intent' to cover for a lack of formal separation or clear boundary-setting, and what happens to our valuation if we were audited today?"

Takeaway

As we enter the month of Tamuz—a time of building and boundaries—remember: A founder’s word is powerful, but a founder’s ledger is reality. Don't drink the wine until the tithe is actually set aside.