Why God Counts Israel Like a Householder Reckons Wheat

Midrash Tanchuma Buber, Ki Tisa 2:3

Rabbi Isaac said: A man does not reckon up for his steward baskets of dung, nor of chaff, nor of straw. And what does he reckon up for his steward? Baskets of wheat, not baskets of dung. What does he do with the dung? He dissolves it away with water. And so too the generation of the Flood, what is written concerning it? "The Lord said: I will blot out" (Genesis 6:7). And not baskets of chaff. And what does he do with it? He scatters it to the wind. And so too the generation of the Dispersion: "And the Lord scattered them" (Genesis 11:8). And likewise the bundles of straw. And what does he do with them? He places them in the furnace. And so He did to the Egyptians: "It consumes them like straw" (Exodus 15:7). [And what does his steward reckon up? Bundles of wheat. Thus is Israel likened to wheat; therefore He counts them: "When you take a census" (Exodus 30:12).]

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