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The Farmer's Office: Tools, Templates, and Skills for Starting, Managing, and Growing a Successful Farm Business, 2nd Edition Julia Shanks
If you’re dreaming of starting a farm, then The Farmer’s Office just became your first official “must read.” I wish this book had existed thirty years ago when I started farming.
Forrest Pritchard, NYT bestselling author, Gaining Ground
You can’t have a sustainable farm if you don’t understand your numbers. And Julia is the person to help you understand your numbers. This book will guide you from setting up your farm, to how to make tough business decisions when things aren’t going so great, and to scaling up when things take off again. Whether you love spreadsheets or barely tolerate them, you should read The Farmer’s Office!
Dan Brisebois, the Farmer Spreadsheet Academy, host, The Seed Growers Podcast, farmer, Tourne-Sol Co-operative Farm
Every farmer aspiring to sharpen their business management skills should have this book in their toolbox. This latest edition offers a comprehensive overview of what to track, how to use data to make decisions and, most importantly, how to move forward with a minimum of pain and anxiety. All of which is illustrated with updated case studies of real farmers confronting real business challenges and figuring it out.
Mary L. Peabody, business coach, University of Vermont Extension professor emeritus
This expanded, post-COVID edition of The Farmer’s Office is an essential guide for both beginning and experienced farmers. Author Julia Shanks shares stories, tips, and tools to guide you through your QuickBooks quagmires, cash flow crunches, produce profitability questions, and other
farm business challenges. In a compelling new chapter on “Cultivating the Entrepreneurial Mindset,” she explains why you must think like an entrepreneur if you want to grow your farm, and offers practical advice on overcoming the mental roadblocks that may be in your way.
Myrna Greenfield, farm marketing consultant, author, Marketing Your Farm
The updated edition of The Farmer’s Office is a “must-have” business handbook that guides new and longtime food business owners along the entire entrepreneurial journey. All the key concepts to build a resilient, profitable business are packed into this book from bookkeeping with Quickbooks and how to pay yourself, to cash flow and setting prices. Julia clearly explains complex financial concepts in an approachable way, weaving in stories from her work with real business owners who have faced a wide swath of financial challenges. Read this book if you want a deep understanding of how to take control of the financial operations of your farm or food business!
Ted LeBow, co-CEO, Kitchen Table Consultants
Simply tossing receipts into a box will fast-track your journey to failure as a farmer. But immersing yourself in The Farmer’s Office paves the way to financial competence and deeper business understanding. This comprehensive guide, filled with detailwwed graphs, spreadsheets, and charts, offers a clear pathway to mastering your finances and truly comprehending your farming enterprise. This isn’t just another business book, it’s a farming financial masterclass.
Michael Kilpatrick, farmer, The Farm on Central, educator, Growing Farmers
Julia’s second edition is even better than the first. In addition to all its critically important and usable information, and its many new chapters, she’s added an easy-to-use guide to help you decide what chapters are most important for where your business is now.
Dorothy Suput, founder, The Carrot Project
Office work, bookkeeping, and accounting often are the “hardest” things we farmers do. Julia Shanks has done the farm community a great service by simplifying this least-favorite chore into an easy-to-understand process with The Farmer’s Office. I have many farmer friends whose business accounting is a pile of receipts in the truck and a bank statement. The Farmer’s Office is the book I’m getting them for Christmas.
Jordan Green, co-owner, J & L Green Farm, founder, FarmBuilder
Whenever I encounter a struggling farmer, I send them off to read Julia Shanks’s book. Most of us know how to grow crops but need detailed, targeted advice on the business behind our farms. That’s just what The Farmer’s Office, Second Edition provides in spades. The new focus on adapting in the face of the climate crisis and learning how to intelligently pivot as told through farmer case studies as well as theory is groundbreaking. This is a must-read for anyone working in agriculture.
Lennie
Larkin, author, Flower Farming For Profit
Julia’s core teaching style is very straightforward and down to earth. She enlists her vast consulting experience to offer real examples from farmers around the country. Her writing is fun, funny, and engaging, which is saying a lot when the topics are financial management and record keeping! The two new chapters in this edition really broaden the thinking and impact of The Farmers Office to address mindset, habits, and biggestpicture thinking and planning. Farmers of every level of experience will find valuable ideas in this book.
Ellen Polishuk, Plant to Profit, author, Start Your Farm
Farming operations are deeply complex businesses, often capitalintensive, and operating-cost-intensive. We pour our hearts, blood, money,
and minds into our fields, and too often face risk and uncertainty. Knowledge, and the ability to view our finances with utmost clarity, are such important tools in our efforts. Ignore them at your peril. Julia Shanks’s new edition of The Farmer’s Office gives us vital tools that can help new as well as old and experienced farmers survive, evolve, and hopefully thrive!
Brett Grohsgal, owner/farmer, Even’ Star Farm, co-author, The Farmers Market Cookbook
Filled with excellent, real-life examples, this is the best book I’ve seen on the business side of running a small farm. Written by someone who clearly has first-hand experience and understands how market farmers think, The Farmer’s Office clearly illustrates the ups and downs and ins and outs of making the dream financially sustainable. This is a great book for both farmers just starting out, and experienced farmers looking to improve their businesses.
Josh Volk, Slow Hand Farm
Julia Shanks leverages her decades of experience running and supporting farm and food businesses to offer a path forward for “agri-preneurs” to take the steps needed to keep good records, track results, analyze options, and support decision-making that will ensure their long-term success. We will be encouraging The Farmer’s Office as required reading for our aspiring and beginning farmers and as they grow and scale their operations.
Jennifer Hashley, director, New Entry Sustainable Farming Project
THE FARMER’S OFFICE
SECOND EDITION
THE FARMER’S OFFICE
SECOND EDITION
Tools, Templates, and Skills for Starting, Managing, and Growing a Successful Farm Business
This book is intended to be educational and informative. The author and publisher disclaim all responsibility for any liability, loss, or risk that may be associated with the application of any of the contents of this book.
Inquiries regarding requests to reprint all or part of The Farmer’s Office, Second Edition should be addressed to New Society Publishers at the address below. To order directly from the publishers, please call 250-247-9737 or order online at www.newsociety.com.
Any other inquiries can be directed by mail to:
New Society Publishers
P.O. Box 189, Gabriola Island, BC V0R 1X0, Canada (250) 247-9737
LIBRARY AND ARCHIVES CANADA CATALOGUING IN PUBLICATION
Title: The farmer’s office : tools, templates, and skills for starting, managing, and growing a successful farm business / Julia Shanks.
Names: Shanks, Julia, author.
Description: Second edition. | Includes bibliographical references and index.
Identifiers: Canadiana (print) 20230578888 | Canadiana (ebook) 20230578896 | ISBN 9780865719934 (softcover) | ISBN 9781771423816 (EPUB) | ISBN 9781550927856 (PDF)
New Society Publishers’ mission is to publish books that contribute in fundamental ways to building an ecologically sustainable and just society, and to do so with the least
possible impact on the environment, in a manner that models this vision.
Contents
Foreword
Gratitude
Preface
Disclaimer
How to Use This Book
Chapter 1: Introduction Why Bother
Understand What Makes You Money (and Why)
Invest in Your Business Plan for Growth Plan for Slow Periods
Avoid Out-of-Control Debt
Weather Covid-Like Pivots and Other Disruptions Keep Your Eye on the Prize
Chapter 2: Building the Foundation: The Financial Statements and Basic Accounting
The Income Statement A Summary of the Operations
The Balance Sheet What You Have and How You Got It
The Statement of Cash Flows Where Cash Rules the Roost Tying It All Together
Underlying Principles
Chapter 3: Planning Your New Venture
Chapter 4: The Business Planning Process Getting Started
The Business Planning Process
Business Plan Writing Guide
Creating Financial Projections
Chapter 5: Financing Your New Venture
Save Money
Borrow from Friends and Family
Outside Organizations
Financing Sources
Preparing for Investors
Chapter 6: Setting up a Bookkeeping System (and QuickBooks)
QuickBooks (and Bookkeeping) Best Practices
Choosing a Bookkeeping Software
The Initial Setup
QuickBooks: An Overview of Things You’ll Do
Reports in QuickBooks
QuickBooks Terminology
Chapter 7: Day to Day: Using QuickBooks for Cash Management
Create Your Annual Budget by Month
The Bank Feed
Regular Bookkeeping Every Day-ish (10 minutes)
Review, Refine, and Stay on Target Every Month (1 hour)
Big Picture Planning - Year End (1 to 2 hours, plus cleanup)
QuickBooks Quick Tips
Chapter 8: Digging into the Numbers and Beyond
Section 1: Calculating the Cost of Production
Section 2: Allocating General Production Costs and Enterprise Analysis
Section 3: Marketing and Pricing Strategies
Section 4: Benchmarking
Measuring Success: Keep Your Eye on the Prize
Chapter 9: Stabilizing Your Business
Managing the Hole
Should You Stop or Persevere?
Key Takeaways
Chapter 10: Growing Your Business
Establish Goals
Is “Growth” the Right Strategy?
Deciding How to Grow
Growing Your Team
Marketing
Key Success Factors
Chapter 11: Building Resiliency into Your Business Model
The Process to Pivot
Shifts vs Pivots
Building Resiliency into Your System
Chapter 12: Cultivating the Entrepreneurial Mindset
The Entrepreneurial Mindset
Getting Comfortable with the Uncomfortable Money Shame
Mental Models
Time Management
Being the Employer of Choice
Decision-Making
In Summary
Epilogue: Final Words of Wisdom
Appendix 1: Sample Income Statement Accounts
Appendix 2: Sample Balance Sheet Accounts
Appendix 3: The Business Plan
Appendix 4: Suggested Accounts for Chart of Accounts
Glossary
Endnotes
Index
About the Author
About New Society Publishers
Foreword
For over 20 years, I have cultivated a thriving farm, growing organic vegetables that have earned appreciation of local customers who value the quality of my craftsmanship. Throughout these years, I have not only focused on my own success but also taken on the rewarding task of training multiple young farmers under my guidance. Many young, idealistic individuals today are compelled by the lifestyle of farming and living in the countryside. I would argue that now, more than ever, there are bright and educated young folks who are eager to put their hands in the soil and take up farming. In my opinion, there has never been a better or more urgent time to do so.
Farming is a noble profession, but it is also a challenging one. Many who try their hand at it fail or burn out, often due to a lack of proper knowledge about how to correctly grow and sell crops. It takes years to master the many variables inherent in our line of work. It’s not easy.
From what I’ve seen firsthand and heard often when discussing the topic with my farmer friends, many of these aspiring farmers don’t always understand the underlying principles behind our line of work. Running a farm involves a multitude of responsibilities, from soil preparation and crop selection to pest and people management, mechanics, various forms of handywork, marketing, and bookkeeping you name it. A real-time farmer wears many hats and must possess the skills of an entrepreneur. Unfortunately, learning these skills often comes at the expense of inexperience. Missing a cultivating window can leave you on your knees, pulling out endless weeds, while failing to protect a crop from voracious insects can result in unsellable produce. The learning curve is slow and heavily influenced by unpredictable factors such as weather and market
conditions. However, there is one area where preparation and the right knowledge can be gained without the need for hard lessons: sound financial management. All seasoned growers will tell you that it’s not just about tending crops; it’s also about understanding the business aspect of running and owning a farm.
Imagine yourself as a farmer with exceptional growing skills, pouring your heart and soul into nurturing your crops. You meticulously tend to every plant, ensuring they thrive under your watchful care. Your harvests are bountiful, boasting the highest quality produce. You work tirelessly in the fields from dawn till dusk, sowing, weeding, and harvesting. You diligently load up your truck and set up shop at the local markets, eagerly engaging with customers, proudly showcasing the fruits of your labor. You sell out week after week, leaving you with a sense of accomplishment and the belief that the season is a resounding success.
But as the season draws to a close, a sinking feeling takes hold of you. You face the harsh reality when you look at your bank account and discover there is no money to show for all your hard work. Confusion sets in as you try to decipher what went wrong. Was it that extra farm worker you hired to lighten the load? Did the investment in that shiny new cultivator drain your finances more than you anticipated? Questions swirl in your mind, and doubt creeps in. How could a season that seemed so promising end in financial despair?
This scenario may sound dramatic, but it’s a reality that many farmers have faced. As farmers, we pour our blood, sweat, and tears into our crops, but without a firm grasp of financial management, our efforts may be in vain. It is through understanding the financial intricacies, such as budgeting, cash flow management, and cost analysis, that farmers can make informed decisions about their economics. Even on tiny small farms, these principles hold true.
Our line of work demands economic literacy, and in this regard, The Farmer’s Office is an important book. It serves as an excellent primer, delving into the intricacies of running the numbers right. Julia not only explains bookkeeping concepts but also provides the underlying reasoning behind them. The content is presented in a well-structured and easily
understood manner, with practical examples that resonate with smallscale growers. Even for those, like me, who aren’t particularly fond of spreadsheets, this book makes them appealing.
Julia brings a unique perspective to the table with her experience as a chef, business owner, accounting teacher, and collaborator with farmers across North America. It’s written in language that we all understand. I had the pleasure of meeting Julia a few years ago at a young farmer’s conference in upstate New York, where we shared a memorable meal and drink at the renowned Blue Hill restaurant. Soon after, I read the first edition of Julia’s book and have been recommending it ever since. In our small-scale farming world, not everyone from years past remains actively involved, but those who do possess invaluable insights. Our line of trade revolves around passing on the wisdom we have acquired. As someone who has benefited from the teaching of others, I feel obliged to pass along what I have learned and support, however best I can, the new generation of avid organic growers, and Julia shares this commitment. Her book highlights the significance of understanding the value of numbers and financial management, lessons she has mastered herself.
In conclusion, I urge all aspiring growers not to be overwhelmed by the daunting and daring adventure of starting a farm. It won’t be easy, but it’s definitely worth the effort. Always keep in mind that farming requires both hard work and financial acumen. By mastering the numbers, you will set yourself on the path to a prosperous and fulfilling farming career.
Jean-Martin Fortier
Author of The Market Garden
Owner
of Les Jardins de la Grelinette
Gratitude
This section of a book is typically titled “Acknowledgments.” But that word does not do justice to my appreciation for all the friends, colleagues, and mentors who have inspired and taught me over the years and enabled me to write this book.
Like most farmers, Brett Grohsgal constantly moves feeding chickens, weeding, planting, and harvesting. When I visit him, our time to connect and talk is in the fields; I work alongside him, and we talk about his business goals and struggles. When I share my clients’ struggles, he shares his insights as to how I can support them. Through years of conversations and friendship, I gained firsthand insight into the joys and challenges of farming. I began to see the value in managing by the numbers. Who knew that a friendship with a farmer could be so educational? And for the friendship and education, I am most grateful.
I first started creating Excel templates for farmers while consulting with The Carrot Project. Their forward thinking regarding the needs of young farmers started my process in developing more tools. I’m grateful to Dorothy Suput, the founding executive director, for the initial guidance and continued friendship. As I expanded the resources, Genevieve Goldleaf and Noelle Fogg Elibol provided invaluable assistance that enhanced and supported my work.
The concepts and tools developed throughout this book resulted from real-world experiences and thought-partnership with colleagues-friends. I’m grateful to have worked with Mary Peabody, Ellen Polishuk, the team at Kitchen Table Consultants (especially Ted, Elaine, Heather, Mikelle, Noah, and Rebecca), Melissa Adams, Myrna Greenfield, Seth Wilner, Christine Bergmark, Richard Wiswall, Denise Chew, and Craig Richov.
Many friends and colleagues read chapters, provided suggestions, asked questions, and generally helped me improve the book. Huge gratitude to Tim Biello, Dan Brisebois, Ruby Duke, Brett Grohsgal, Allison Hester, Wendy Hunt, Anne Martin, Andreas Matern, Tanya Murray, John Paskowski, Ellen Polishuk, Stevie Schafenacker, Dorothy Suput, Paul Sussman, Josh Volk, and Natasha Wilson.
It takes a village to write and publish a book, and New Society could not have provided a better village of editors and marketers. I so enjoyed working with the entire team, most especially Rob, Caylie, Ingrid, Judith, Janice, Sue, EJ, and Sara.
Finally, to all the farmers and entrepreneurs I’ve had the pleasure to work with over the years. I owe a debt of gratitude for all you do to support a sustainable food system. I’ve learned so much from you, and hopefully you’ve learned something from me too.
Preface
People often ask me how I got into this line of work working with farmers to help them with business planning and teaching basic accounting. My career certainly didn’t start in accounting, nor in agriculture. It started with food.
Soon after college (and after a small career detour), I went to culinary school. My first job out of cooking school was at one of the original “farmto-table” restaurants. It was the early 1990s before farm-to-table was even a concept. Brett Grohsgal was the chef, and I was a line cook. We maintained our friendship when he moved to southern Maryland with his wife, Christine, to farm on newly purchased land and I moved to Boston. Our friendship grew on his farm. I visited once or twice a year, and I always worked alongside him in the fields it was the only way to have a conversation with him. I helped weed, slaughter chickens, harvest watermelons, and pick okra. We mostly commiserated about entrepreneurship I was running a catering business, and he was running his farm. In all our conversations, I learned about farming, too. After 10 years of cooking, I was ready for a change and went to Babson College to earn an MBA in entrepreneurship.
In my first year of business school, we were presented with the following problem:
A farmer in Iowa owns 45 acres of land. She is going to plant each acre with corn or potato. Each acre planted with potatoes will yield $200 profit; each with corn yields $300 profit. Each acre of potato requires 3 workers and 2 tons of fertilizer. Each acre of corn requires 2 workers and 4 tons of fertilizer. One hundred workers are available, and 120 tons of fertilizer are
available. What is the optimal mix of potatoes and corn that the farmer should plant to maximize profits?
I plugged all the numbers into an Excel spreadsheet, opened the solver box, and clicked “solve.” The computer spat out the answer: 20 acres of each. With the constraints of labor and fertilizer, it didn’t make sense to farm all 45 acres.
The computer modeling fascinated me. The following week, spring break, I headed down to Brett’s farm. I wanted to see if I could help Brett maximize his profits. We calculated all the costs to get 10 of his crops into the ground, out of the ground, and to his customers. We flipped through his sales book to estimate his annual yields (based on previous years) and the profit. I created an elaborate Excel spreadsheet, organized the numbers and clicked on “solve.” The goal was to determine the optimal mix of crops Brett should sell to maximize his profits. The answer wasn’t particularly helpful: it said that Brett should grow only okra and sweet potatoes. I didn’t need a business degree to know that a farm that sells only okra and sweet potatoes wouldn’t have many customers. But through the course of this exercise, Brett realized he was making 12 cents for each case of tomatoes and needed to raise his prices.
This was the first time I truly understood the power of the numbers. Too often, we price our products based on what the competition is doing. We tell ourselves, “This is what the market will bear.” Without knowing his true costs, Brett would continue to hobble along in business. With this deeper understanding of his numbers, he could evaluate his options and make an informed decision to raise his prices, discontinue tomatoes, or continue selling tomatoes at a discounted price to attract customers.
If he raised his prices, then he would need to communicate to his customers the superiority of his tomatoes and why they commanded a
higher price. He could stop selling tomatoes, but worried that he wouldn’t have the appeal at the farmers market without them.
What started as a random exercise to help a friend led me down the path of working with farmers. After graduation, I went back to Babson to teach accounting and started my consulting practice. My mission was (and still is) to help farmers (and other food-system entrepreneurs) grow their businesses and manage their finances.
As I started working with entrepreneurs, I discovered where they really needed the support. I would get comments like, “I don’t understand why I don’t have any money in my bank account.” or, “I want to grow my business, but I’m not sure where I should focus my energies.” Every business is different, and there’s no pat answer. With each client, I would ask to see their books. Some used QuickBooks (QB), some just used Excel spreadsheets. But the systems were set up for balancing their checkbooks and filing taxes, not for making informed decisions based on facts. It became apparent that I needed to first coach clients on accounting and bookkeeping before we could tackle the bigger questions of cash flow management and growth strategy.
The lessons of good bookkeeping came into sharp focus as I worked with clients teetering on the edge of solvency. They had fallen behind on taxes, with their vendors, borrowed to the hilt from banks and family, and could not figure out how to get themselves out of the hole. These clients didn’t have the luxury of time we couldn’t spend three months straightening out their books, getting clean numbers into their systems so we could do effective analysis. Decisions had to be made quickly to keep them from going under. There is only so far an entrepreneur can manage their business without having a solid grasp of the financials. Some farmers get lucky they have good intuition of what things cost, enter a solid market at the right time, and are wildly successful. Most of us aren’t that lucky. We need to make thoughtful decisions and spend our money wisely.
It’s clear: the only way to make informed decisions about your business is to have a solid grasp of the numbers. And to have a solid grasp of the numbers, you need a basic understanding of accounting and a solid bookkeeping system.
The Farmer’s Office evolved from the desire to help as many farmers as possible to be financially viable, and to share the lessons learned from other farmers. On a personal level, more successful small farms means more delicious food to eat, a cleaner environment, and a more robust economy. It benefits us all to ensure our local farmers succeed.
Wishing you continued success as you grow your business!
Disclaimer
The accounting profession uses some words and terms with precise meanings and often refers to generally accepted accounting principles (GAAP). Accounting courses use the technical meanings and refer to GAAP, as do public companies when they report to the Securities and Exchange Commission. For small business owners, the meanings of these terms and practices can be confusing and burdensome.
Financial and managerial accounting typically require several years for the student to master. I want to make accounting approachable and easy to digest within a few months. In some places, I take a simplified approach and may fudge some of GAAP. Some of the “simplifications” are fine for business planning and analysis, but need more precision for taxes. I will let you know when you should consult an accountant.
I am neither a tax accountant nor a tax expert. When it comes to filing income taxes, as well as remitting sales and payroll taxes, I strongly suggest you consult with a tax accountant and payroll service provider.
All of the stories and examples in this book derive from real farmers and entrepreneurs with whom I have worked. The numbers are mostly a true reflection of their real business experiences. I have changed some details to protect their privacy.
How to Use This Book
Chances are you picked up this book because you’re trying to answer some version of the question, how can I be more profitable? Whether you’ve launched your farm business or not, there’s a process to answer that question.
While I wrote this book with the business cycle in mind, it may not be the cycle of your business. Whatever your stage of business, I recommend that you start with chapters 1 and 2 (“Introduction Why Bother” and “Building the Foundation”). This sets the foundation for good accounting practices.
There are a few chapters/sections that get pretty deep into the numbers. Save these chapters for when you can follow along with your own business:
The tutorial on setting up a bookkeeping system (QuickBooks) is best read when you’re setting up your system.
The analyses in chapter 8 (“Digging into the Numbers”) and chapter 10 (“Growing Your Business”) make more sense when you can work through with your own numbers.
Depending on your business’s stage of development, you may prefer to skip to the appropriate chapters. Here’s an overview of the recommended reading for the different stages of business development.
Stage Recommended Reading I don’t have a business yet, but I’m ready to get started.
Business Stage Recommended Reading
Financing Your New Venture
Business is launched and 1 want to understand my numbers.
I’m thinking about the next phase.
Whoa Boy! Things are rocky.
Setting up a Bookkeeping System
Using QB for Day-to-Day
Management
Digging Into the Numbers
The Business Planning Process
Financing Your New Venture
Planning for Growth
The Entrepreneurial Mindset
Stabilizing Your Business
Building Resiliency into Your Business Model
CHAPTER 1 Introduction—Why Bother
How’s business?
If you’re like most farmers, you’d answer with a recount of the recent rains, the melon harvest, or the flea beetle you’re battling. It wouldn’t be an overview of your profitability.
After all, you decided to become a farmer because you love being outside, working the land, and making a difference in the way we eat and farm. Of course, you want to earn a decent living to support yourself and your family. When you decided to become a farmer, you also became an entrepreneur and businessperson. In order to be ecologically and financially sustainable, you must understand the basics of accounting and bookkeeping. Good bookkeeping can give you the information you need to improve your profitability, make good investment decisions, grow your business, and manage debt. You will have what you need to write a business plan, which you may have to do every once in a while. In other words, good business management helps you make money.
Really?! Yes, really.
Let’s face it, accounting is not sexy, and most people dread it more than the dentist. Every so often, I have a client who discovers the power of bookkeeping and the story that numbers can tell about a business. This happened for Laura Meister of Farm Girl Farm. I was curious, what sparked her interest and how could her story inspire other farmers to see the value in numbers? I asked her, “Why Bother?” Her response was pretty powerful!
How Much for How Much?
by Laura Meister
When I started growing vegetables 18 years ago, it was all I could do to keep up with the startup math: how many square feet in an acre again? How many CSA1 members do we think we can sign up in our first season? How much food do they expect in a box? How many weeks are we serving them? So, then, how much do we grow?
How much can we grow? And how many seeds does that mean? And when I finally had all those numbers banged out, I was nearly done in by the Fedco catalog—now I’ve got to convert ounces to grams? Are you kidding me?
Once all that was more or less behind me and the arrival of spring forced my attention to the real playing field—the actual field—I abandoned my desk entirely. I thought I’d made my plans well enough, and if I now rode the rollercoaster with my white knuckles gripping the bar until Thanksgiving, I’d surely have some money in my pocket to show for all this sweat.
I worked hard. Really hard. Really goddamned hard. You know how hard I worked because you work that way too. I barely slept.
I lost my business partner because it turned out this kind of hard work was not what she’d had in mind. Although I made every rookie mistake in the book, I managed to wrestle some produce from the ground and feed my 40 CSA members. I even had some surplus so I started calling scary chefs, who turned out to be less scary than I thought and wanted to buy what I was selling. So when the snow finally flew that fall, I thought I’d had a pretty successful season.
But I had no money in the bank and a giant credit card bill from start-up expenses that I’d never repaid. So I got a job stocking produce at our local Co-op and worked until late spring the following season. Thank god for that job, but I thought I’d be able to use the winter months to plan the next season and go to a few yoga
classes to heal my back. I started season two behind the eight ball, as my mother says.
One thing was clear to me—my farming days were numbered. I could not afford to work another season of blood, sweat, and tears, only to find myself perhaps deeper in debt than after season one. I knew I had to do something, and I knew I couldn’t possibly work harder, so I was going to have to work differently. In my neighborhood, an organization to support farmers called Berkshire Grown sponsored a business class, Tilling the Soil of Opportunity, a 10-week course designed for new farm operators. I signed up.
We were invited to bring our financial records from previous seasons. I had none. Not a receipt, not an invoice. The last thing I’d written down was where I was going to plant the tomatoes. So I started from scratch. “It’s ok,” my instructor said. “Guess.” With his coaching, I guessed at every single expense for the coming season, by month, and potential revenue from all my potential customers and income sources. Tedious does not begin to describe the process. But at the end, I had a cash flow plan. I used that plan like a roadmap for season two. Whenever a decision came at me, instead of wavering, hemming and hawing, I simply looked at my plan—a friend wanted to come work for me for the season, could I afford her? (No.) Should I buy the tractor that sounds exactly like the one I need? (Not now.) How many tomato stakes can I buy this week, and how many if I wait until next week? (100 now and 100 next week.)
The cash flow plan was my North Star.
At first I thought it was an amazing coincidence that my real numbers turned out to be so close to what I’d guessed. Later I realized the enormous impact of having a plan—I didn’t go wildly over my projected expenses because I consulted the plan before I spent money. If my income wasn’t adding up to the projections, I made a couple of more phone calls and sold a few more turnips until I was where I was supposed to be.
There have been good seasons and bad seasons since those first two—some years I had a solid plan, some years I had tomato blight
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THE CAMBRIDGE BIBLE FOR SCHOOLS AND COLLEGES
G E O T :—
A. F. KIRKPATRICK, D.D.
DEAN OF ELY
THE BOOKS OF CHRONICLES
CAMBRIDGE UNIVERSITY PRESS
C. F. CLAY, M
London: FETTER LANE, E.C.
Edinburgh: 100 PRINCES STREET
New York: G P PUTNAM’S SONS
Bombay, Calcutta and Madras: MACMILLAN AND CO , L
Toronto: J. M. DENT AND SONS, L .
Tokyo: THE MARUZEN-KABUSHIKI-KAISHA
All rights reserved
THE BOOKS OF CHRONICLES
With Maps, Notes and Introduction
by W. A. L. ELMSLIE, M.A.
Fellow of Christ’s College, Cambridge
Cambridge: at the University Press 1916
First Edition 1899
Second Edition 1916
PREFACE BY THE GENERAL EDITOR FOR THE OLD TESTAMENT
T present General Editor for the Old Testament in the Cambridge Bible for Schools and Colleges desires to say that, in accordance with the policy of his predecessor the Bishop of Worcester, he does not hold himself responsible for the particular interpretations adopted or for the opinions expressed by the editors of the several Books, nor has he endeavoured to bring them into agreement with one another. It is inevitable that there should be differences of opinion in regard to many questions of criticism and interpretation, and it seems best that
these differences should find free expression in different volumes. He has endeavoured to secure, as far as possible, that the general scope and character of the series should be observed, and that views which have a reasonable claim to consideration should not be ignored, but he has felt it best that the final responsibility should, in general, rest with the individual contributors.
A. F. KIRKPATRICK.
C .
S L , O J J .
2 Chronicles xx. 17.
CONTENTS
I. I
§ 1. Characteristics of Ancient Historical Writings
§ 2. Relation to Ezra and Nehemiah
§ 3. Date and Authorship
§ 4. Contents
§ 5. The Sources
§ 6. The Purpose and Method of the Chronicler
§ 7. The Historical Value of Chronicles
§ 8. The Religious Value of Chronicles
§ 9. Name and Position in the Canon
§ 10. Text and Versions of Chronicles
§ 11. Literature
II. T N
I
M
Western Asia (Early Times)
Palestine
The Environs of Jerusalem
Jerusalem (Ancient)
PREFATORY NOTE
T author desires to acknowledge with gratitude his indebtedness to Mr S. A. Cook for his kindness in reading the first proofs and in making many most valuable suggestions and criticisms, and to the General Editor of the Series, the Dean of Ely, for his very helpful revision of the proofs. His obligation to Professor W. E. Barnes is referred to on p. lx.
INTRODUCTION
W. A. L. E.
§ 1: C A
H W
Until recent times the study of the historical records of Israel and of other nations of antiquity has suffered from insufficient recognition of the principles and procedure of ancient historians. It is obvious that a great contrast exists between any modern historical work and those books of the Old Testament which relate the fortunes of Israel; and unless there is a clear perception of the main facts to which this contrast is due, the nature and value of the Books of Chronicles cannot readily be understood and certainly will not be properly appreciated. It is desirable therefore to deal with this matter at the outset, before proceeding to consider the special characteristics of Chronicles.
(1) Standpoint. According to the modern point of view, a perfect history would seem to be a complete and impartial statement of events. This ideal is unattainable, for even the fullest account must fall far short of the richness of actual life. Moreover, it is imperative that the trivial be distinguished from the important, and the facts be presented according to their relative values. A historian is therefore necessary to arrange the material so that the events are seen in their proper relationship. Thereby, however, a subjective element is
introduced into our histories. Life is so complex that two men considering the same facts may reach very different conclusions concerning them. We cannot wholly escape this danger, but we do claim that the historian shall consciously seek to present the truth and nothing but the truth. He must not deliberately suppress or distort facts to favour (say) the Protestant or the Roman Catholic view of the Reformation. A modern historian may be convinced that sin leads to disaster, but he must not therefore write that a certain wicked monarch perished dethroned and in misery, if he knows that he died peacefully in his royal bed. If he wishes to enforce the doctrine that “the wages of sin is death,” either he may turn to history and select incidents which support that view, or he may invent characters and weave them into a tale which points his moral, or he may discuss the belief generally; but he ought not to publish as serious history a work in which, irrespective of facts, every wicked king is punished or involves his land in ruin. We should count such a work an illegitimate use of historical material, unless the author gave some clear indication of its real nature. We draw a sharp distinction between history and fiction, and in the serious historian we demand fidelity to the truth as he sees it.
This modern standpoint is in reality the outcome of that more scientific habit of mind which insists above all things on accurate observation of phenomena and on the subordination of theory to fact. But the duty of scientific thinking has not so very long been recognised by the human mind, and in former days many things were legitimate and natural which would not be so now. The moment we make allowance for our mental environment, we can conceive that there might be other ideas than our own as to what constitutes the use and abuse of historical records. To us the facts are primary, and the lessons they seem to teach must be accepted, whether they suit our wishes or not. But an ancient writer was not dominated by that maxim. Supposing he desired to teach that “Virtue is rewarded,” he might consider that an excellent way of enforcing his theory was not only to use the narratives of the past, but to mould and modify them as best suited his object. History might be made the tool of his conviction, and the tool be shaped to assist his purpose. If it is hard
for us to realise that such a procedure was legitimate for him, that is simply due to the difficulty we have in being anything except the children of our own age.
The earliest historical records of Israel were not attempts to write a continuous history of the people, but popular tales and songs commemorating such deeds of the people or its heroes as had made a profound impression on the popular imagination. An excellent example is the famous Song of Deborah in Judges v. Records of this type were long transmitted orally, but eventually were gathered together into written collections, such as the Book of Jashar, referred to by the canonical writers (see Joshua x. 13, 2 Samuel i. 18). As national history lengthened out and State records accumulated in connection with palace and temple, the idea would finally arise of combining these with the popular memories so as to form a connected historical narrative. But the motive which prompted the formation of such accounts was not scientific interest nor even perhaps curiosity to ascertain the exact course of events, but the desire to interest, to instruct, and above all to edify contemporary thought and life. Broadly, we may distinguish two types of ancient historical writing; first, the descriptive narrative in which events were recorded on account of their intense human interest, and, secondly, the didactic, where the older descriptive tales and any other available material were selected, related, and built into a unity in such fashion as might best serve to bring out the religious, moral, or political lessons which they seem to teach or which the writer was anxious to impress upon his generation. The books of Samuel‒Kings and of Chronicles both belong to the didactic type¹ . Thus, they contain many stories (e.g. the details of Jehu’s revolution in Kings) which teach no special lesson but are recorded for their intrinsic interest; and also much annalistic record of fact. But this material has been welded together by a writer or writers who were supremely interested in the religious condition of their people, who believed that the character and purpose of God were manifest in the vicissitudes of their national history, and who desired to make the ethical and spiritual import of that history clear to their fellow-men. Hence in their present form their works are not scientific records but rather what
may be termed “history with a motive.” For instance, the space given to the tales about Elisha the prophet compared with the brief allusion to Omri King of Israel is entirely disproportionate to their respective values in the political sphere. The books of Samuel and Kings are practical and powerful appeals to history in the interests of religious faith. The same is true of Chronicles, and to an even greater degree, because Chronicles belongs to a later period than Samuel‒Kings (see § 3), when the religious convictions of Israel were felt with extraordinary intensity, and could be expressed in accordance with certain precise theological beliefs.
¹ That both Samuel‒Kings and Chronicles can be classed as didactic does not imply that they do not differ greatly in character: the former books are “prophetic” and national, relating God’s dealings with the nation as a whole, whilst Chronicles gives an essentially priestly and ecclesiastical view of the history
(2) Method: the treatment of “sources.” It is of no less importance to realise something of the difference of method between ancient and modern historians, particularly as regards their treatment of “sources.”
For all that lies beyond his personal experience the historian is, of course, dependent on sources, documentary or otherwise. The modern writer recognises the duty of testing and verifying the accuracy of the sources he uses for his narrative, and in producing his own account of affairs he is expected, where desirable, to state the sources upon which he has relied. The ancient historian also made use of sources, but (1) he used them uncritically, with little or no anxiety concerning their accuracy, and (2) it was his custom simply to select from the available material any passages, long or short, even words or phrases, which served his purpose, and to incorporate these in his work, frequently without any indication of the borrowing. Only in certain instances was the source precisely referred to. Moreover (3) the utmost freedom was exercised in dealing with the passages thus chosen. Sometimes they were
reproduced word for word; at other times they were partially or wholly transformed to suit the new context. This may seem an unwarrantable procedure to us, but one has only to examine the actual instances of these adaptations or transformations of unnamed sources to perceive that the ancient¹ writer has acted in perfect good faith, with no suspicion that the manipulation was in any way blameworthy. How indeed could it have been otherwise? The science of literary criticism was unknown, “notions of literary propriety and plagiarism had not been thought of, and writers who advanced no pretensions to originality for themselves were guilty of no imposture when they borrowed without acknowledgement from their predecessors” (Skinner, Kings, p. 7).
¹ Nor need one go back to antiquity for an instance Most instructive examples of composite narrative compiled uncritically but quite innocently by mediaeval chroniclers from earlier sources may be found in Chapman’s Introduction to the Pentateuch (in this series), pp. 260 ff. Compare also an illustration from Arabic historical writings given by A. A. Bevan in Cambridge Biblical Essays, pp. 12 ff.
For us there is both gain and loss in these methods of the ancient writers, (a) Loss—because the continual adaptation of old tradition has sometimes produced changes so great that it is difficult or even impossible to discover now what was the actual course of events. By the exercise of care and by the diligent application of the principles of literary research the loss thus occasioned can be greatly diminished, particularly where different accounts of the same period have survived—e.g. in the parallel history of Judah in Samuel‒Kings and in Chronicles. Not only do the two versions facilitate the task of recovering the actual history, but each version throws light upon the origin and nature of the other. (b) On the other hand, the practice of incorporating passages of older narratives in the text is a great gain. It is, of course, unfortunate that the writers did not more carefully indicate the various sources they happened to be using; but constantly—thanks to idiosyncrasies of style, language, and thought —we are able to analyse the composite whole into its component
parts. From the study of the separate sources thus revealed we gain invaluable information which would have been lost to us had the later writer (or rather, compiler and editor) given his version of the history entirely in his own words.
(3) The absence of the idea of Development. One other feature of the ancient writers, at least of the chroniclers of Israel, is of singular interest, and deserves special attention: it might be described as a feature of their temperament or of their mental environment. The idea of growth has become familiar to us, and we recognise that there has been a process of development in our religious and social institutions. We are content to trace the seeds of the present in the past. But the feeling of antiquity was apparently different. In Israel, at least, there was a tendency to suppose that the cherished system and organisations of the present had sprung into existence, as it were, full-grown at some great moment of the past. For example, by the Chronicler’s time, the whole body of law and ritual embodied in the final form of the Pentateuch had come to be ascribed in its entirety to Moses, whereas historical and literary evidence demonstrates beyond all question that the system of Jewish worship and law was a gradual growth of which the stages can be traced with considerable clearness. Similarly, many features in the organisation of the Temple ministrants—the Priests, Levites, etc.—came into existence only in post-exilic days; but the whole system as it appeared in the Chronicler’s time was believed by him, and doubtless also by his contemporaries, to have originated with King David. Indeed, it is very probable that the ancients felt it so natural and so necessary to justify important customs and institutions by giving them the sanction of an ancient and honourable origin, that occasionally the very ideals of the present were represented as facts of the past. The converse of this tendency was also in force. As the present sought the support of the authority of the past, so the past could only continue to be deemed important provided it conformed to some extent with the beliefs and ideals of the present. Ideas change and expand. Thus it was quite impossible in the Chronicler’s time to represent the age of David and Solomon as great and glorious unless the moderate figures given in Kings were altered to
correspond with the ideas of men accustomed to think of the mighty armies of the Persian monarchs or of Alexander the Great. As Kuenen says, “In ancient times, and specifically in Israel, the sense of historic continuity could only be preserved by the constant compliance on the part of the past with the requirements of the present, that is to say by the constant renovation and transformation of the past. This may be called the Law of religious historiography” (The Modern Review, vol. i. [1880], p. 705).
One consequence of the first importance follows from this fact. An ancient historical writing often records unconsciously far more than the history of the period it purports to describe. Since much in it which is ascribed to a past age in reality reflects the conditions of the present, it follows that the work as a whole may be an invaluable commentary on the author’s own period. By taking into account this law of religious historiography, by studying the writer’s method of compilation, his use and manipulation of sources and the additions he has himself made to the story, we shall find in the completed book a mirror of the thoughts, the ideals, and the conditions of the age when it was produced.
Justification for these remarks can be drawn not only from the writings of the Old Testament but also from the study of ancient literature in general. Nowhere, however, are the principles and characteristics which we have outlined more clearly exemplified than in the books of Chronicles. They are the key to the comprehension of Chronicles; and, if they are borne in mind, what is generally considered a somewhat dull book of the Bible will be seen to be one of the most instructive pieces of ancient literature. At the same time, we shall be in a position to perceive and appreciate the religious enthusiasm which animated the Chronicler.
It is well known that the books of Ezra and Nehemiah were originally one book; but further it is certain that Chronicles has been artificially separated from them, and that the three books, Chronicles-Ezra-Nehemiah, were once a continuous work. The reasons upon which this conclusion is based are as follows:
(1) The ending of Chronicles and the beginning of Ezra are the same (2 Chronicles xxxvi. 22 f. = Ezra i. 1‒3a), i.e. after the separation was made between Chronicles and Ezra‒Nehemiah the opening verses of Ezra (recording the proclamation of Cyrus permitting the Jews to return) were retained, or perhaps one should say, were added by someone who was aware of the original continuity of Chronicles with Ezra‒Nehemiah and who was anxious that Chronicles should end in a hopeful strain (see note on 2 Chronicles xxxvi. 23). The desirability of securing a hopeful conclusion is much more obvious in the Hebrew than in the English Bible, for, whereas in the English order Ezra immediately follows Chronicles, in the Hebrew Canon Ezra and Nehemiah are made to precede Chronicles, and Chronicles is actually the last book of the Hebrew Bible. (On the reason for this order in the Hebrew, and generally on the separation of Chronicles from Ezra‒Nehemiah, see § 9, Position in the Canon, ad fin.)
(2) The same general standpoint and the same special interests are found both in Chronicles and Ezra‒Nehemiah to a remarkable degree. In particular, attention may be called to the following points:
(a) The same fondness for lists and genealogies is shown in both works; compare e.g. 1 Chronicles xii. with Ezra ii. or Nehemiah iii.; and 2 Chronicles xxxi. 16‒19 with Nehemiah vii. 63‒65.
(b) The same intense interest in religious festivals and institutions; compare 1 Chronicles xv., xvi.; 2 Chronicles v.‒vii., xxix., xxx., xxxv. 1‒19, with Ezra iii., vi. 16‒22; Nehemiah viii.
(c) Three classes of Temple attendants, viz. Levites, singers, and porters, which are barely mentioned in the rest of the Old Testament, receive a great deal of notice both in Chronicles and in Ezra‒Nehemiah.
(3) The same style and diction are found in both works (excepting of course in such sentences and passages as are transcribed from older sources). Characteristic phrases are the following:
(a) “Fathers’ houses”; compare 1 Chronicles vii. 2, note.
(b) “The house of God,” very frequently in Chronicles‒Ezra‒Nehemiah in place of the usual “house of the L ” (Jehovah). With this compare the avoidance of the use of the name Jehovah (Jahveh) in such places as 2 Chronicles xvii. 4 (compare Authorized Version with Revised Version), xx. 12, 30; Ezra viii. 18, 21.
(c) “genealogy” (“reckon by genealogy”); compare 1 Chronicles v. 17, note; Ezra ii. 62.
(d) “to oversee”; 1 Chronicles xxiii. 4; 2 Chronicles ii. 2 [ii. 1 Hebrew]; Ezra iii. 8 (Revised Version “to have the oversight”).
(e) “willingly offer”; 1 Chronicles xxix. 14; Ezra i. 6.
These are merely a few instances out of very many which might be given. This similarity of style and language is far more striking in the Hebrew (compare § 3, C, and for full particulars the long list in Curtis, Chronicles, pp. 27 ff.).
When fully stated, the evidence indicated under (2) and (3) above is of a convincing character, and the conclusion that Chronicles‒Ezra‒Nehemiah were at one time a single work should be unhesitatingly adopted.
§ 3. D A
(1) Date and Unity. The scope of our inquiry in this section requires to be defined with some care. In dealing with any work which is chiefly a compilation of older material, it is necessary clearly to distinguish between the dates of the various sources which can be recognised or surmised and the dates of the writer or writers who have effected the compilation. When we examine the structure of Chronicles its composite nature is at once evident. Many long and important passages have been taken, with or without adaptation, directly from the existing books of Scripture. The date of all such passages, of course, falls to be considered in the commentaries on Samuel or Kings or wherever their original setting may be. The remainder of Chronicles presents an intricate but interesting problem. It has been held that there are no sources involved in this remaining portion but that the whole is the free composition of the writer who quoted or adapted the passages from earlier books of Scripture referred to above. According to the view taken in this volume, sources other than these “canonical” books were utilised in the formation of Chronicles, although for reasons suggested in § 5 (q.v , pp. xxxvi f.) such sources are not easy to distinguish from the work of the compiler himself. The little which can be said regarding the origin and history of these supposed sources may conveniently be reserved for the section dealing with the Sources (§ 5). The question, therefore, which is before us in this section is the date of the editorial process to which we owe the present form of Chronicles. Fortunately the answer is simplified by one important fact, namely the remarkable homogeneity of Chronicles‒Ezra‒Nehemiah. To such a degree are these books characterised by unity of style, vocabulary, standpoint and purpose (see below; also § 2 and § 6), that we may safely conclude they are essentially the product of one mind: they have reached substantially their present form in the course of a
