In a medium bowl, season the beef with salt, pepper, and cumin. Cover and let rest for about 30 minutes in the refrigerator.
In a large stainless steel saucepan (not a aluminum pan)**, heat the oil over medium-high heat. Add the beef and cook until browned ( 6-8 minutes).
Using a slotted spoon, transfer the beef to a clean bowl. Add the carrots, onion, and garlic to the pot. Sauté until the onions are translucent, about 4 minutes. Return the beef and any accumulated juices from the bowl to the pan. Add the wine, broth, and tomato paste. Stir well.
Bring the lentil and beef soup to a boil; then, reduce the heat to medium-low, cover, and simmer until the meat is just tender, stirring occasionally (about 50 minutes). Add the lentils and the baking soda, and continue simmering but uncovered until the lentils are tender (usually about 40 minutes, although please check for doneness after about 20-30 minutes to avoid overcooking).
With salt and pepper, season the lentil and beef soup to taste. Remove pot from the stove and stir in the lemon juice (to bring out all the flavors) and parsley.
Ladle the lentil and beef soup into bowls and serve. Lentil and beef soup can be accompanied by a hard crust bread and a glass of red wine. Enjoy our lentil and beef soup!