diff --git a/vav_pipeline/lib/vav_pipeline/application.ex b/vav_pipeline/lib/vav_pipeline/application.ex
index bafc35e7..9cd729a1 100644
--- a/vav_pipeline/lib/vav_pipeline/application.ex
+++ b/vav_pipeline/lib/vav_pipeline/application.ex
@@ -8,6 +8,7 @@ defmodule VavPipeline.Application do
   - AreiMiklat (cities of refuge — protection protocol)
   - EglahArufah (accountability for unknown harm)
   - Bikurim (first fruits — release protocol)
+  - MannaLedger (consumption tracking and anti-hoarding enforcement)
   - ShabbatTimer (mandatory cessation monitor)
   - ShoreshEnginePort (Erlang Port to Haskell engine, if binary found)
   - TalmudicEngineSocket (Unix socket to Prolog engine)
@@ -33,6 +34,7 @@ defmodule VavPipeline.Application do
         {VavPipeline.AreiMiklat, []},
         {VavPipeline.EglahArufah, []},
         {VavPipeline.Bikurim, []},
+        {VavPipeline.MannaLedger, []},
         {VavPipeline.ShabbatTimer, []}
       ]
       |> maybe_add_repo()
diff --git a/vav_pipeline/lib/vav_pipeline/manna.ex b/vav_pipeline/lib/vav_pipeline/manna.ex
index 3bf04d0b..7267a0f6 100644
--- a/vav_pipeline/lib/vav_pipeline/manna.ex
+++ b/vav_pipeline/lib/vav_pipeline/manna.ex
@@ -98,14 +98,25 @@ defmodule VavPipeline.Manna do
   Enforce anti-hoarding — manna from today cannot be used tomorrow.
   Called at erev_voker (cycle boundary).
 
-  In production this would enforce resource deallocation.
-  In Phase 2, it logs the boundary.
+  Shemot 16:19 — al yoter mimenu ad boker.
+  Delegates to MannaLedger.enforce_cycle_boundary/0 for real enforcement.
   """
   @spec enforce_anti_hoarding() :: :ok
   def enforce_anti_hoarding do
     require Logger
-    Logger.info("Manna anti-hoarding enforced — surplus released at cycle boundary")
-    :ok
+
+    case VavPipeline.MannaLedger.enforce_cycle_boundary() do
+      {:ok, %{released: released}} ->
+        total = released |> Map.values() |> Enum.sum()
+
+        if total > 0 do
+          Logger.info("Manna anti-hoarding enforced — surplus released: #{inspect(released)}")
+        else
+          Logger.info("Manna anti-hoarding enforced — no surplus to release")
+        end
+
+        :ok
+    end
   end
 
   @doc """
diff --git a/vav_pipeline/lib/vav_pipeline/manna_ledger.ex b/vav_pipeline/lib/vav_pipeline/manna_ledger.ex
new file mode 100644
index 00000000..4cdb3fd8
--- /dev/null
+++ b/vav_pipeline/lib/vav_pipeline/manna_ledger.ex
@@ -0,0 +1,308 @@
+defmodule VavPipeline.MannaLedger do
+  @moduledoc """
+  Manna consumption ledger — d'var yom b'yomo.
+
+  Shemot 16:4 — "The people shall go out and gather the matter
+  of a day in its day." Each cycle receives exactly what it needs.
+
+  Shemot 16:19 — "Let no one leave any of it until morning."
+  Root ותר (yoter) — do not hoard. At cycle boundary, surplus
+  is released. Not rolled over. Not saved.
+
+  Shemot 16:20 — "Some left over... and it bred worms and stank."
+  Root באש (ba'ash) — hoarded resources breed corruption.
+
+  This GenServer tracks:
+  1. Today's allocated provision (from the manna file)
+  2. Consumption against each resource category
+  3. Remaining balance
+  4. Cycle boundary enforcement (zeroing out surplus)
+
+  Architecture §4, Step 26: Manna anti-hoarding enforcement
+  and cycle-boundary surplus release.
+  """
+
+  use GenServer
+
+  require Logger
+
+  alias VavPipeline.{Manna, Chatzotzrot}
+
+  @type resource_key :: :compute_units | :memory_mb | :api_calls_external |
+                        :storage_delta_mb | :sanhedrin_panels_max
+
+  @type ledger_state :: %{
+          cycle_date: String.t() | nil,
+          allocated: map(),
+          consumed: map(),
+          cycle_count: non_neg_integer(),
+          last_enforcement: DateTime.t() | nil,
+          hoarding_violations: non_neg_integer()
+        }
+
+  @zero_provision %{
+    compute_units: 0,
+    memory_mb: 0,
+    api_calls_external: 0,
+    storage_delta_mb: 0,
+    sanhedrin_panels_max: 0
+  }
+
+  # ============================================================
+  # Client API
+  # ============================================================
+
+  def start_link(opts \\ []) do
+    name = Keyword.get(opts, :name, __MODULE__)
+    GenServer.start_link(__MODULE__, opts, name: name)
+  end
+
+  @doc """
+  Load today's provision from the manna file into the ledger.
+
+  Called at the start of each cycle. Resets consumption to zero.
+  If provision was already loaded for today, returns {:ok, :already_loaded}.
+  """
+  @spec load_provision() :: {:ok, :loaded | :already_loaded | :no_provision} | {:error, String.t()}
+  def load_provision do
+    GenServer.call(__MODULE__, :load_provision)
+  end
+
+  @doc """
+  Consume resources from today's manna provision.
+
+  D'var yom b'yomo — take only what the day requires.
+
+  Parameters:
+  - resource: which resource to consume (:compute_units, :api_calls_external, etc.)
+  - amount: how much to consume
+
+  Returns:
+  - {:ok, remaining} — consumption recorded, remaining balance returned
+  - {:error, :provision_exhausted} — no more of this resource available
+  - {:error, :no_provision} — no provision loaded for today
+  """
+  @spec consume(resource_key(), pos_integer()) ::
+          {:ok, non_neg_integer()} | {:error, atom()}
+  def consume(resource, amount) when is_atom(resource) and is_integer(amount) and amount > 0 do
+    GenServer.call(__MODULE__, {:consume, resource, amount})
+  end
+
+  @doc """
+  Check remaining balance for a resource.
+  """
+  @spec remaining(resource_key()) :: non_neg_integer()
+  def remaining(resource) when is_atom(resource) do
+    GenServer.call(__MODULE__, {:remaining, resource})
+  end
+
+  @doc """
+  Check if a resource has sufficient provision for the requested amount.
+  """
+  @spec available?(resource_key(), pos_integer()) :: boolean()
+  def available?(resource, amount) when is_atom(resource) and is_integer(amount) do
+    GenServer.call(__MODULE__, {:available?, resource, amount})
+  end
+
+  @doc """
+  Get the full ledger state — allocated, consumed, remaining.
+  """
+  @spec ledger() :: ledger_state()
+  def ledger do
+    GenServer.call(__MODULE__, :ledger)
+  end
+
+  @doc """
+  Enforce anti-hoarding — release all surplus at cycle boundary.
+
+  Shemot 16:19 — al yoter mimenu ad boker.
+  "Let no one leave any of it until morning."
+
+  This zeroes out remaining allocation and records the enforcement.
+  Called by BereishitCycle.erev_voker/2 at cycle boundary.
+
+  Returns {:ok, %{released: map()}} with the amounts released (what was left over).
+  """
+  @spec enforce_cycle_boundary() :: {:ok, %{released: map()}}
+  def enforce_cycle_boundary do
+    GenServer.call(__MODULE__, :enforce_cycle_boundary)
+  end
+
+  @doc """
+  Reset the ledger to initial state. For testing only.
+  """
+  @spec reset() :: :ok
+  def reset do
+    GenServer.call(__MODULE__, :reset)
+  end
+
+  # ============================================================
+  # GenServer callbacks
+  # ============================================================
+
+  @impl true
+  def init(_opts) do
+    state = %{
+      cycle_date: nil,
+      allocated: @zero_provision,
+      consumed: @zero_provision,
+      cycle_count: 0,
+      last_enforcement: nil,
+      hoarding_violations: 0
+    }
+
+    Logger.info("MannaLedger: ledger ready — d'var yom b'yomo")
+    {:ok, state}
+  end
+
+  @impl true
+  def handle_call(:reset, _from, _state) do
+    {:reply, :ok,
+     %{
+       cycle_date: nil,
+       allocated: @zero_provision,
+       consumed: @zero_provision,
+       cycle_count: 0,
+       last_enforcement: nil,
+       hoarding_violations: 0
+     }}
+  end
+
+  @impl true
+  def handle_call(:load_provision, _from, state) do
+    today = Date.utc_today() |> Date.to_iso8601()
+
+    if state.cycle_date == today do
+      {:reply, {:ok, :already_loaded}, state}
+    else
+      case Manna.check() do
+        {:ok, :no_provision} ->
+          new_state = %{
+            state
+            | cycle_date: today,
+              allocated: @zero_provision,
+              consumed: @zero_provision,
+              cycle_count: state.cycle_count + 1
+          }
+
+          Logger.warning("MannaLedger: no provision for #{today} — system will wait")
+          {:reply, {:ok, :no_provision}, new_state}
+
+        {:ok, manna} ->
+          new_state = %{
+            state
+            | cycle_date: today,
+              allocated: manna.provision,
+              consumed: @zero_provision,
+              cycle_count: state.cycle_count + 1
+          }
+
+          Logger.info(
+            "MannaLedger: provision loaded for #{today} (#{manna.type}) — " <>
+              "compute: #{manna.provision.compute_units}, " <>
+              "api_calls: #{manna.provision.api_calls_external}, " <>
+              "panels: #{manna.provision.sanhedrin_panels_max}"
+          )
+
+          {:reply, {:ok, :loaded}, new_state}
+
+        {:error, reason} ->
+          {:reply, {:error, reason}, state}
+      end
+    end
+  end
+
+  @impl true
+  def handle_call({:consume, resource, amount}, _from, state) do
+    allocated = Map.get(state.allocated, resource, 0)
+    consumed = Map.get(state.consumed, resource, 0)
+    remaining = allocated - consumed
+
+    cond do
+      state.cycle_date == nil ->
+        {:reply, {:error, :no_provision}, state}
+
+      remaining <= 0 ->
+        Logger.warning(
+          "MannaLedger: #{resource} exhausted — " <>
+            "allocated #{allocated}, consumed #{consumed}"
+        )
+
+        {:reply, {:error, :provision_exhausted}, state}
+
+      amount > remaining ->
+        # Partial consumption not allowed — don't take more than what remains
+        Logger.warning(
+          "MannaLedger: #{resource} insufficient — " <>
+            "requested #{amount}, remaining #{remaining}"
+        )
+
+        {:reply, {:error, :provision_exhausted}, state}
+
+      true ->
+        new_consumed = Map.put(state.consumed, resource, consumed + amount)
+        new_remaining = remaining - amount
+        new_state = %{state | consumed: new_consumed}
+
+        # Signal when provision runs low (< 10% remaining)
+        if new_remaining < allocated * 0.1 and new_remaining > 0 do
+          Chatzotzrot.signal(:assembly_leaders,
+            reason: "Manna low: #{resource} at #{new_remaining}/#{allocated}"
+          )
+        end
+
+        {:reply, {:ok, new_remaining}, new_state}
+    end
+  end
+
+  @impl true
+  def handle_call({:remaining, resource}, _from, state) do
+    allocated = Map.get(state.allocated, resource, 0)
+    consumed = Map.get(state.consumed, resource, 0)
+    {:reply, max(allocated - consumed, 0), state}
+  end
+
+  @impl true
+  def handle_call({:available?, resource, amount}, _from, state) do
+    allocated = Map.get(state.allocated, resource, 0)
+    consumed = Map.get(state.consumed, resource, 0)
+    {:reply, (allocated - consumed) >= amount, state}
+  end
+
+  @impl true
+  def handle_call(:ledger, _from, state) do
+    {:reply, state, state}
+  end
+
+  @impl true
+  def handle_call(:enforce_cycle_boundary, _from, state) do
+    now = DateTime.utc_now()
+
+    # Calculate what was left over — the surplus that would breed worms
+    released =
+      Map.new(@zero_provision, fn {key, _} ->
+        allocated = Map.get(state.allocated, key, 0)
+        consumed = Map.get(state.consumed, key, 0)
+        {key, max(allocated - consumed, 0)}
+      end)
+
+    total_released = released |> Map.values() |> Enum.sum()
+
+    if total_released > 0 do
+      Logger.info(
+        "MannaLedger: cycle boundary — releasing surplus: #{inspect(released)}"
+      )
+    end
+
+    new_state = %{
+      state
+      | allocated: @zero_provision,
+        consumed: @zero_provision,
+        cycle_date: nil,
+        last_enforcement: now,
+        hoarding_violations: state.hoarding_violations
+    }
+
+    {:reply, {:ok, %{released: released}}, new_state}
+  end
+end
diff --git a/vav_pipeline/test/manna_ledger_test.exs b/vav_pipeline/test/manna_ledger_test.exs
new file mode 100644
index 00000000..0f668ff6
--- /dev/null
+++ b/vav_pipeline/test/manna_ledger_test.exs
@@ -0,0 +1,241 @@
+defmodule VavPipeline.MannaLedgerTest do
+  @moduledoc """
+  Tests for the MannaLedger — manna consumption and anti-hoarding enforcement.
+
+  Shemot 16:4 — D'var yom b'yomo — the day's matter in its day.
+  Shemot 16:19 — Al yoter mimenu ad boker — do not leave surplus.
+  Shemot 16:20 — Vayotiru... vayarum tola'im vayiv'ash — hoarded manna rots.
+  """
+
+  use ExUnit.Case, async: false
+
+  alias VavPipeline.MannaLedger
+
+  setup do
+    MannaLedger.reset()
+    :ok
+  end
+
+  # Helper to load provision from a test fixture file
+  defp write_test_provision(opts \\ []) do
+    today = Date.utc_today() |> Date.to_iso8601()
+    compute = Keyword.get(opts, :compute_units, 100)
+    api_calls = Keyword.get(opts, :api_calls_external, 50)
+    panels = Keyword.get(opts, :sanhedrin_panels_max, 3)
+    type = Keyword.get(opts, :type, "regular")
+
+    expires =
+      DateTime.utc_now()
+      |> DateTime.add(6 * 3600)
+      |> DateTime.to_iso8601()
+
+    provision = %{
+      "date" => today,
+      "provision" => %{
+        "compute_units" => compute,
+        "memory_mb" => 1024,
+        "api_calls_external" => api_calls,
+        "storage_delta_mb" => 10,
+        "sanhedrin_panels_max" => panels
+      },
+      "type" => type,
+      "expires_at" => expires,
+      "written_by" => "test",
+      "written_at" => DateTime.utc_now() |> DateTime.to_iso8601()
+    }
+
+    path = VavPipeline.Manna.provision_file()
+    File.mkdir_p!(Path.dirname(path))
+    File.write!(path, Jason.encode!(provision))
+
+    on_exit(fn -> File.rm(path) end)
+    :ok
+  end
+
+  # ============================================================
+  # Loading provision — d'var yom b'yomo
+  # ============================================================
+  describe "load_provision" do
+    test "loads provision from manna file" do
+      write_test_provision(compute_units: 200, api_calls_external: 100)
+      assert {:ok, :loaded} = MannaLedger.load_provision()
+
+      ledger = MannaLedger.ledger()
+      assert ledger.allocated.compute_units == 200
+      assert ledger.allocated.api_calls_external == 100
+      assert ledger.consumed.compute_units == 0
+    end
+
+    test "returns :already_loaded if same day" do
+      write_test_provision()
+      assert {:ok, :loaded} = MannaLedger.load_provision()
+      assert {:ok, :already_loaded} = MannaLedger.load_provision()
+    end
+
+    test "returns :no_provision when no manna file" do
+      # Ensure provision file doesn't exist
+      path = VavPipeline.Manna.provision_file()
+      File.rm(path)
+
+      assert {:ok, :no_provision} = MannaLedger.load_provision()
+    end
+  end
+
+  # ============================================================
+  # Consumption — v'laktu d'var yom b'yomo
+  # ============================================================
+  describe "consume" do
+    setup do
+      write_test_provision(compute_units: 10, api_calls_external: 5, sanhedrin_panels_max: 2)
+      MannaLedger.load_provision()
+      :ok
+    end
+
+    test "consumes resource and returns remaining" do
+      assert {:ok, 7} = MannaLedger.consume(:compute_units, 3)
+      assert {:ok, 4} = MannaLedger.consume(:compute_units, 3)
+    end
+
+    test "rejects when resource exhausted" do
+      MannaLedger.consume(:compute_units, 10)
+      assert {:error, :provision_exhausted} = MannaLedger.consume(:compute_units, 1)
+    end
+
+    test "rejects when amount exceeds remaining" do
+      MannaLedger.consume(:compute_units, 8)
+      assert {:error, :provision_exhausted} = MannaLedger.consume(:compute_units, 5)
+    end
+
+    test "different resources tracked independently" do
+      MannaLedger.consume(:compute_units, 5)
+      MannaLedger.consume(:api_calls_external, 3)
+
+      assert MannaLedger.remaining(:compute_units) == 5
+      assert MannaLedger.remaining(:api_calls_external) == 2
+    end
+
+    test "returns error when no provision loaded" do
+      # Force a fresh cycle by enforcing boundary first
+      MannaLedger.enforce_cycle_boundary()
+
+      # Now no provision is loaded
+      assert {:error, :no_provision} = MannaLedger.consume(:compute_units, 1)
+    end
+  end
+
+  # ============================================================
+  # Remaining and available?
+  # ============================================================
+  describe "remaining and available?" do
+    setup do
+      write_test_provision(compute_units: 20)
+      MannaLedger.load_provision()
+      :ok
+    end
+
+    test "remaining returns correct balance" do
+      assert MannaLedger.remaining(:compute_units) == 20
+      MannaLedger.consume(:compute_units, 7)
+      assert MannaLedger.remaining(:compute_units) == 13
+    end
+
+    test "available? checks sufficiency" do
+      assert MannaLedger.available?(:compute_units, 20)
+      assert MannaLedger.available?(:compute_units, 1)
+      refute MannaLedger.available?(:compute_units, 21)
+
+      MannaLedger.consume(:compute_units, 15)
+      assert MannaLedger.available?(:compute_units, 5)
+      refute MannaLedger.available?(:compute_units, 6)
+    end
+  end
+
+  # ============================================================
+  # Cycle boundary enforcement — al yoter mimenu ad boker
+  # ============================================================
+  describe "enforce_cycle_boundary" do
+    setup do
+      write_test_provision(compute_units: 100, api_calls_external: 50)
+      MannaLedger.load_provision()
+      :ok
+    end
+
+    test "releases surplus and zeroes allocation" do
+      MannaLedger.consume(:compute_units, 30)
+      MannaLedger.consume(:api_calls_external, 10)
+
+      {:ok, %{released: released}} = MannaLedger.enforce_cycle_boundary()
+
+      # 100 allocated - 30 consumed = 70 released
+      assert released.compute_units == 70
+      # 50 allocated - 10 consumed = 40 released
+      assert released.api_calls_external == 40
+    end
+
+    test "after enforcement, all resources are zero" do
+      MannaLedger.consume(:compute_units, 50)
+      MannaLedger.enforce_cycle_boundary()
+
+      assert MannaLedger.remaining(:compute_units) == 0
+      assert MannaLedger.remaining(:api_calls_external) == 0
+    end
+
+    test "after enforcement, consume returns :no_provision" do
+      MannaLedger.enforce_cycle_boundary()
+      assert {:error, :no_provision} = MannaLedger.consume(:compute_units, 1)
+    end
+
+    test "full consumption leaves nothing to release" do
+      MannaLedger.consume(:compute_units, 100)
+      MannaLedger.consume(:api_calls_external, 50)
+
+      {:ok, %{released: released}} = MannaLedger.enforce_cycle_boundary()
+      assert released.compute_units == 0
+      assert released.api_calls_external == 0
+    end
+
+    test "enforcement records timestamp" do
+      MannaLedger.enforce_cycle_boundary()
+      ledger = MannaLedger.ledger()
+      assert ledger.last_enforcement != nil
+    end
+  end
+
+  # ============================================================
+  # Manna.enforce_anti_hoarding integration
+  # ============================================================
+  describe "Manna.enforce_anti_hoarding integration" do
+    setup do
+      write_test_provision(compute_units: 50)
+      MannaLedger.load_provision()
+      :ok
+    end
+
+    test "Manna.enforce_anti_hoarding delegates to ledger" do
+      MannaLedger.consume(:compute_units, 20)
+      assert :ok = VavPipeline.Manna.enforce_anti_hoarding()
+
+      # After enforcement, resources are zeroed
+      assert MannaLedger.remaining(:compute_units) == 0
+    end
+  end
+
+  # ============================================================
+  # Ledger state
+  # ============================================================
+  describe "ledger state" do
+    test "tracks cycle count" do
+      write_test_provision()
+      initial = MannaLedger.ledger().cycle_count
+
+      MannaLedger.load_provision()
+      assert MannaLedger.ledger().cycle_count == initial + 1
+
+      # Force new cycle
+      MannaLedger.enforce_cycle_boundary()
+
+      # Can't easily test second load on same day since it returns :already_loaded
+      # But cycle_count incremented on load
+    end
+  end
+end