על חטא שחטאנו לפניך בתשומת יד
“For the sin which we have committed before You by embezzlement.”

QUESTION: The expression “tesumet yad” appears in the Torah: “If a person will sin and commit a trespass against Hashem and be deceitful toward his friend regarding a pikadon — pledge — or betusumat yad — a putting of a hand [That he put money in his hand to do business with, or as a loan (Vayikra 5:21, Rashi)].” So if “tesumet yad” means “embezzlement,” isn’t this already included in our saying, “Al cheit shechatanu lefanecha bemasa u’bematan” — “For the sin which we have committed before You in business dealing”?

ANSWER: “Tesumet yad” can be interpreted as “extending a hand,” i.e. cooperating or lending support to one who commits a crime or perpetrates an iniquity. Similar to the Biblical expression, “Al tashet yadecha im rasha” — “Do not extend your hand with the wicked [to be a venal witness]” (Shemot 23:1). Any involvement with a person that may be in the category of “mesai’a yedei over aveirah” — “helping, assisting, or encouraging a perpetrator of a crime” — even if one is not committing the crime personally, is a sin for which one must beg forgiveness.

(סדור אוצר התפלות — עיון תפלה)