Himmler argued that SS officers and soldiers "remained
decent" while overseeing the extermination of the Jews
why then does he focus so much attention on punishing
those who took money from the dead Jews?

yes

explanation:

why

8 - (2a + 7) = a + 40     distribute/multiply - into (2a + 7)

8 - 2a - 7 = a + 40

1 - 2a = a + 40       add 2a on both sides

1 = 3a + 40         subtract 40 on both sides

-39 = 3a       divide 3 on both sides

-13 = a

[proof]

8 - (2a + 7) = a + 40

8 - (2(-13) + 7) = -13 + 40

8 - (-26 + 7) = 27

8 - (-19) = 27

8 + 19 = 27

27 = 27

i guess so you did not explain the answer clearly so i can't