What sort of tax did Pharaoh levy on Yisrael?
Rashi and Ramban: It was a head-tax - where they had to work in shifts. 1
Ramban: A month or more to work in building the store-cities for Pharaoh, and then two months at home.
Why does the Torah write "va'Yasimu Alav" (in the singular)?
Rashi: It refers to "Am [Bnei Yisrael]" - in 1:8.
Sotah 11a: Because, as part of the trick to lure Yisrael into 'volunteering' to build, Pharaoh himself hung the form of a brick around his neck and began to build - and any Yisrael who claimed that he was finicky and unused to building, they said 'Are you more finicky than Pharaoh?' 1
Oznayim la'Torah: It highlights the hatred of the Egyptians towards Yisrael, inasmuch as, in spite of the fact that Egypt was made up of a strict hierarchy - the king, princes, priests, officers, the people, and slaves; they ignored the classes among Yisrael, denigrating them all to the level of Avadim 2 - even the sons of Yosef, the viceroy who had saved them from starvation and brought prosperity to the country.
Moreover, he initially offered to pay them so much per brick, and after they worked hard to produce a large number of bricks, that became their daily quota - without pay. Refer to 1:13:1:3 and its note; also refer to 1:11:1.2:1.
Oznayim la'Torah: With the exception of Levi, either because they did not fall for the trap that Pharaoh set for them (Refer to 1:11:1.1:2 and note) or because they were immersed in Torah-study - See Oznayim la'Torah.
Chazal (Sotah 11a) interpret that "va'Yasimu Alav" (in the singular) refers to Pharaoh himself; they hung a brickmaking mold around Pharaoh's neck. How can we resolve this with the simple meaning of the Pasuk?
Gur Aryeh (to 1:10): The Egyptians did this in order to lure all of the Bnei Yisrael to follow suit; they were told, '[Pharaoh himself is taking part in this project;] are you more important than Pharaoh?' With this ruse, they subjugated the entire Bnei Yisrael all at once 1 - hence the singular tense.
Maharal (Gevuros Hashem, end Ch. 14, p. 71): Thus, slavery did not begin for each individual independently; rather, it began for the entire nation at once. This shows us that this was a Divine decree.
What does the Pasuk mean when it writes, "... in order to afflict them with their burdens"?
Rashi (to 1:12), Ramban, Targum Onkelos and Targum Yonasan: The objective of the work was not the store-cities themselves, but to torment the Bnei Yisrael - to prevent them from increasing. 1
Seforno: The idea was to afflict them, to force them into leaving Egypt for another country. 2
Rashi: "Their burdens" means the burdens of Egypt (not the burdens of Yisrael). 3
Oznayim la'Torah: In those towns they stored money and grain - the money that Yosef had obtained from all the people in the world who came to purchase grain during the years of famine, and the grain - the fifth that Yosef taxed the people on behalf of Pharaoh. They now tormented Yisrael by forcing them - Yosef's kinsmen and children - to rebuild those towns with their sweat and blood.
See also Ba'al ha'Turim. In addition, the Midrash (and Sotah 11a) explains, the work itself tormented them, since the earth was soft, and the buildings that they built constantly collapsed - refer to 1:11:4. Alternatively, the building would fall 'Petitim' (like crumbs - Hadar Zekenim).
Seforno: Refer to 1:10:4:4. The plan did not work, however, because Yisrael accepted the taxation and agreed to build the store-cities.
Gur Aryeh: 'He (singular) is to suffer, with their (plural) burdens,' must mean that the nation of Yisrael was to suffer, under the Egyptians' burdens. In the verses' simple meaning, the singular is used for Am Yisrael throughout (until 1:14); refer to 1:10:1.1:1 and 1:10:1.3:1. Also see Riva.
Why does the Torah write "Anoso" in the singular?
Sotah 11a: Because it refers to Pharaoh himself, refer to 1:11:1.1:2 and its note. 1
Rashi, see Gur Aryeh: In the verses' simple meaning, the singular is used for Am Yisrael; refer to 1:11:2:3*.
See Torah Temimah, note 11. Or perhaps "Anoso" means 'to carry out his (Pharaoh's) will' - as in Hoshe'a 2:23.
If, as the Pasuk implies, Pisom and Ra'amses were already built, how could Yisrael build them?
Rashi: Even though they were already built, Yisrael rebuilt them as store-cities.
Rashi translates the words "Arei Miskenos" as does Targum - "storage cities." But Sotah 11a has two additional interpretations - 'cities that endanger' (Mesakenos); 'cities that impoverish' (Memaskenos). What can we learn from these?
Maharal #1 (Gevuros Hashem Ch. 15, p. 71): The [Divine] decree upon the Bnei Yisrael consisted of both slavery and dangerous conditions, simultaneously. 1
Maharal #2 (ibid.): One who engages in construction becomes impoverished (Yevamos 63a). This is because unlike work within nature (e.g. plowing or harvesting), which has a finite amount, building has no limits. 2 Also, the act of building means delineating boundaries - which is the opposite of Berachah.
Chazal (Sotah 11a) interpret the name "Pisom" to mean that that the cities Bnei Yisrael built would gradually sink into the ground (Pi-Sehom Bole'o); or the name "Ra'amses" to mean 'collapse' (Misroses). Is there deeper meaning behind this?
Maharal (Gevuros Hashem Ch. 15, p. 71): Although slavery had been [Divinely] decreed upon Bnei Yisrael, this does not mean that the products of their labor were supposed to exist in their own right! Thus, their work did not last.
Maharal (ibid): The Gemara's two approaches differ as to which was the city's proper name, and which is a descriptive interpretation. 1 The expression 'Pi-Sehom Bole'o' conveys that their work would be destroyed by outside factors; while 'Misroses' implies that it would self-destruct or melt. 2
Maharal (loc. cit.): There were two aspects of the forced construction labor - a. that which any king may draft his people into his service; b. that which Pharaoh took this to the extreme. The two approaches differ as to what aspect of the work was justifiable, and what was extreme and they therefore lost.
Maharal (Chidushei Agados Vol. 2, p. 46, to Sotah 11a): (In Maharal's terminology, Chomer means raw material, and Tzurah means actualization of its potential.) In this example, 'Pisom' is interpreted to mean that the actualized use of these cities was prevented by external factors; while 'Ra'amses' means that their very material composition became ruined.
QUESTIONS ON RASHI
Rashi writes: "Misim - From the word 'Mas' (tax)." What is Rashi clarifying?
Gur Aryeh: The word "Misim" is simply the plural form of 'Mas;' 1 just like the word "Pitim" (Vayikra 2:6) comes from 'Pas' (bread).
Sefer Ha'Zikaron: Rashi means that we should not derive "Misim" from the term 'Hamasa' (melting or dissolving), as does Targum - "Shiltonin Mav'ishin" - putrid overseers.
Rashi writes: "'[Sarei] Misim' - ... officers that collect the tax." How else might I have understood this?
Gur Aryeh: Do not explain it to mean 'officers to hold the tax' (that has already been collected). If they were placed "Alav" - upon Yisrael, it was to collect the [work-] tax from them.
Rashi writes: "[They built] Pisom and Ra'amses - The [cities] were initially unfit for this [purpose]; they [now] strengthened and fortified them for storage." Why can't we explain that these were new cities Bnei Yisrael built?
