Judge McCracken said so in his report in 1997, and Bertie Ahern agreed with those sentiments.

But while it was wrong for Ahern to take money, regardless of the amount involved, the level of money involved is actually important in terms of the political fallout from the current controversy. The higher the amount, the more serious the sin and, possibly, the more lasting public damage that will be done to Ahern's reputation.

In late 1993, Ahern was a high-profile minister for finance. But his personal life was a mess. He had formally separated from his wife Miriam and moved out of the family home. He was living in a flat in his constituency office in Drumcondra. In a career of glittering professional success, Ahern's marriage breakdown remains the single biggest failure in his life. It is a deeply personal failure that is public property. Ahern has spoken in broad terms about this period but even last week it's known that some of his closest advisers were loth to pry too closely. Several were very surprised that in responding to the Irish Times story, while in Clare last Thursday, he even mentioned his separation and legal fees.

The fact that it's a difficult subject for Ahern will resonate with most people. There's a natural human sympathy involved. But that does not take from the political importance of the revelations. When Ahern said it was nobody else's business, he was wrong. He holds public office and must be seen to adhere to the highest ethical standards.

His lack of clarity over the last few days has done him maybe more damage than the substance of the original story.

According to reliable sources, Ahern was broke after the separation. He had outstanding legal bills. In December 1993, his solicitor, the late Gerry Brennan, approached him with an offer of help. Ten or 11 close friends each gave some money to clear the debt.

Some of the money was later repaid. Several people declined to take back the money. "I did get money but I totally complied with tax [obligations], " Ahern said in an interview with the Sunday Tribune last week. "If you go back to 1977, when I was first elected, right up to this day, the total amount that I would have in all my accounts or that I got that was not my own personal income wouldn't come to those type of figures."

As the controversy rages on, it is not just Ahern's reputation that is at stake. There remains this weekend a significant difference about the sums the Taoiseach is said to have received. The Irish Times yesterday repeated its claim that what the Mahon tribunal is investigating are figures "believed to be between 50,000 and 100,000." However, reliable sources close to Ahern have told the Sunday Tribune that the amount he received in late 1993 was "significantly less than 50,000."

One of those who gave money, David McKenna, a businessman and Fianna Fail member originally from Tallaght, was named by the Irish Times. The Sunday Tribune has established that McKenna gave Ahern 2,500. The names of the others have not been made public but they are known to be longtime friends and associates of Ahern. Clarity on the amounts involved . . . and just what the money was used for . . . would help in determining the seriousness of the matter.

The Taoiseach has been defensive since Thursday morning. "I have very good records; being the accountant that I am I produced all of my records [for the tribunal]. I gave all that to prove I didn't get 15m or 500,000 or 50,000. . . But somebody decided that these were juicy things that could be used against me politically and personally, " Ahern told this newspaper.

"Whoever did this, it was fairly orchestrated. Full marks for that. They got it out and the political parties had their statements after that. A fair good tick-tacking went on, I can tell you. But as the man says 'that's life'."

Fine Gael and Labour have so far stood off the controversy. Both parties have had their own problems with the Dublin Castle tribunals. They are also sensitive to the private life issues involved. But with the Dail returning on Wednesday, the opposition will throw serious mud if they judge that Ahern remains vulnerable in explaining the full facts about the money he received in December 1993.

With this matter now the subject of public comment, Ahern cannot with any credibility continue to fall back on saying the tribunal will sort out this issue. The ball is now in the Taoiseach's court.