Reference: Taxes
Easton
first mentioned in the command (Ex 30:11-16) that every Jew from twenty years and upward should pay an annual tax of "half a shekel for an offering to the Lord." This enactment was faithfully observed for many generations (2Ch 24:6; Mt 17:24).
Afterwards, when the people had kings to reign over them, they began, as Samuel had warned them (1Sa 8:10-18), to pay taxes for civil purposes (1Ki 4:7; 9:15; 12:4). Such taxes, in increased amount, were afterwards paid to the foreign princes that ruled over them.
In the New Testament the payment of taxes, imposed by lawful rulers, is enjoined as a duty (Ro 13:1-7; 1Pe 2:13-14). Mention is made of the tax (telos) on merchandise and travellers (Mt 17:25); the annual tax (phoros) on property (Lu 20:22; 23:2); the poll-tax (kensos, "tribute," Mt 17:25; 22:17; Mr 12:14); and the temple-tax ("tribute money" = two drachmas = half shekel, Mt 17:24-27; comp. Ex 30:13). (See Tribute.)
See Verses Found in Dictionary
Then spake Yahweh unto Moses, saying - When thou takest the sum of the sons of Israel, by their numberings, then shall they give every man a propitiatory-covering for his soul to Yahweh, when they are numbered, - that there may be among them no plague when they are numbered. read more. This, shall they give - every one that passeth over to them that have been numbered - a half-shekel by the shekel of the sanctuary, - the shekel is twenty gerahs - the half-shekel, shalt be a heave-offering to Yahweh.
This, shall they give - every one that passeth over to them that have been numbered - a half-shekel by the shekel of the sanctuary, - the shekel is twenty gerahs - the half-shekel, shalt be a heave-offering to Yahweh. All who pass over to the numbered, from twenty years old and upwards, shall give the heave-offering of Yahweh. read more. The rich, shall not give more, and the poor, shall not give less, than the half-shekel, - when they give the heave-offering of Yahweh, to put a propitiatory-covering over your souls. So then thou shalt take the silver for the propitiatory-coverings from the sons of Israel, and shalt expend it upon the service of the tent of meeting, - thus shall it be for the sons of Israel as a memorial before Yahweh, to put a propitiatory-covering over your souls.
So then Samuel spake all the words of Yahweh unto the people, who were asking of him, a king. And he said, This, will be the manner of the king who will reign over you, - Your sons, will he take and appoint for himself, as his charioteers and as his horsemen, and they shall run before his chariots; read more. and he will appoint for himself, princes of thousands, and princes of fifties, - and to plough his fields, and to reap his harvest, and to make his weapons of war, and the instruments of his chariots; And, your daughters, will he take, - as perfumers and as cooks, and as bakers; And, your fields, and your vineyards, and your oliveyards, the best of them, will he take, and give to his servants; And, your seed, and your vineyards, will he tithe, and give to his courtiers and to his servants; And, your men-servants, and your maidservants, and your oxen, even the goodliest, and your asses, will he take, - and put them to his work; Your flocks, will he tithe, - and, ye yourselves, shall become his servants. Then will ye make outcry, in that day, because of your king whom ye have chosen for yourselves, - and Yahweh will not answer you, in that day.
And, Solomon, had twelve governors over all Israel, who used to sustain the king and his household, - for a month in the year, was it appointed unto each one, to find sustenance.
Now, the following, is an account of the tax which King Solomon raised, for building the house of Yahweh and his own house, and Millo, and the wall of Jerusalem, - and Hazor and Megiddo, and Gezer.
Thy father, made our yoke, grievous, - now, therefore do, thou, lighten the grievous service of thy father, and his heavy yoke which he put upon us, that we may serve thee.
Then the king called for Jehoiada the chief, and said unto him, Wherefore hast thou not required of the Levites, to bring in out of Judah and out of Jerusalem the tribute of Moses the servant of Yahweh, and of the convocation of Israel, - for the tent of testimony?
And, when they came into Capernaum, they who, the half shekel, were receiving, came near unto Peter, and said, Your teacher, doth he not pay the half shekel?
And, when they came into Capernaum, they who, the half shekel, were receiving, came near unto Peter, and said, Your teacher, doth he not pay the half shekel? He saith - Yea. And, coming into the house, Jesus anticipated him, saying, How, to thee, doth it seem, Simon? The kings of the earth, of whom receive they dues or tax? from their sons, or from the aliens?
He saith - Yea. And, coming into the house, Jesus anticipated him, saying, How, to thee, doth it seem, Simon? The kings of the earth, of whom receive they dues or tax? from their sons, or from the aliens?
He saith - Yea. And, coming into the house, Jesus anticipated him, saying, How, to thee, doth it seem, Simon? The kings of the earth, of whom receive they dues or tax? from their sons, or from the aliens? And, when he said, From the aliens, Jesus said unto him, Well then, free, are the sons! read more. But, that we may not cause them to stumble, go unto the sea, and cast in a hook, and, the first fish that cometh up, take, and, opening its mouth, thou shalt find a shekel, - that, take, and give to them for me and thee.
Tell us then, how, to thee, it seemeth? Is it allowable to give tax unto Caesar, or not?
And, coming, they say unto him - Teacher! we know that, true, thou art, and it concerneth thee not about anyone, - for thou lookest not unto the face of men; but, in truth, the way of God, dost teach: - Is it allowable to give tax unto Caesar, or not? Should we give, or should we not give?
Is it allowable for us to give, unto Caesar, tribute, or not?
And they began to accuse him, saying - This one, found we, perverting our nation, and forbidding to give, tribute unto Caesar, - and affirming himself to be, an anointed king.
Let, every soul, unto protecting authorities be in subjection; for there is no authority save by God, and, they that are in being, have by God been arranged, - So that, he who rangeth himself against the authority, against the arrangement of God opposeth himself, and, they who oppose, shall unto themselves a sentence of judgment receive. read more. For, they who bear rule, are not a terror unto the good work but unto the evil. Wouldst thou not be afraid of the authority? That which is good, be thou doing, and thou shall have praise of the same; For, God's minister, is he unto thee for that which is good. But, if, that which is evil, thou be doing, be afraid! For, not in vain, the sword he beareth; for, God's minister, he is, - an avenger, unto anger, to him who practiseth what is evil. Wherefore it is necessary to be in subjection, - not only because of the anger, but also because of the conscience; For, because of this, are ye paying tribute also, - for, God's ministers of state, they are, unto this very thing, giving constant attendance. Render unto all their dues, - unto whom tribute, tribute, unto whom tax, tax, unto whom fear, fear, unto whom honour, honour.
Fausets
(See PUBLICAN.) Each Israelite paid a half shekel as "atonement money" for the service of the tabernacle, the morning and evening sacrifice, the incense, wood, shewbread, red heifers, scape-goat, etc. (Ex 30:13). This became an annual payment on the return from Babylon; at first only a third of a shekel (Ne 10:32); afterward a half, the didrachma (Mt 17:24); paid by every Jew wherever in the world he might be (Josephus Ant. 18:9, section 1). Under kings the taxes were much increased: a tithe of the soil's produce and of cattle (1Sa 8:15,17); forced military service, a month every year (verse 12; 1Ki 9:22; 1Ch 27:1); gifts, nominally voluntary but really imperative (like the Old English "benevolences"), and expected, as at the beginning of a reign or in war (1Sa 10:27; 16:20; 17:18). Import duties on foreign articles (1Ki 10:15); monopolies of commerce; gold, linen from Egypt (1Ki 9:28; 10:28); the first cuttings of hay, "the king's mowings" (Am 7:1).
Exemption from taxes was deemed an ample reward for military service (1Sa 17:25). The taxes, not the idolatry, of Solomon caused the revolt under his son; and Adoram, as over the tribute, was the chief object, of hatred (1Ki 12:4,18). The Assyrian and Egyptian conquerors imposed heavy taxes on the Israelite and Jewish kings, Mendhem, Hoshea, Hezekiah, Josiah (2Ki 15:20; 17:4; 18:14; 23:35). Under the Persian Darius Hystaspes each satrap had to pay a fixed sum which he levied from the people with extortion. Judaea had to provide for the governor's household daily maintenance, besides 40 shekels a day (Ne 5:14-15). The three sources of revenue were:
(1) the mindah or "measured payment" or "toll," i.e. direct taxes;
(2) the excise on articles of consumption, "tribute," belo;
(3) "custom" (halak), payable at bridges, fords, and stations on the road (Ezr 4:13,20). The priests, Levites, singers, porters, and Nethinim were exempted by Artaxerxes (Ezr 7:24). The distress of the people by taxes and forced service is pathetically described (Ne 9:37). They mortgaged their lands to buy grain, and borrowed money at one per cent per month, i.e. 12 percent per year, to pay the king's tribute; failing payment they became slaves to their creditors. When Judaea fell under Rome, the taxes were farmed, namely, the "dues" (telos) at harbours and city gates, and the poll tax (census or epikephalaion); the lawfulness of the latter alone the rabbis questioned (Mt 22:17). Judas of Galilee raised a revolt against it (Josephus Ant. 18:1, section 6; B.J. 2:8, sec. 1). Besides there was a property tax, the registry and valuation for which took place at Christ's birth and was completed by Quirinus Cyrenius after Archelaus' deposition (Lu 2:1-2). (See CYRENIUS.) The Christian's rule is Mt 22:21; Ro 13:7.
See Verses Found in Dictionary
This, shall they give - every one that passeth over to them that have been numbered - a half-shekel by the shekel of the sanctuary, - the shekel is twenty gerahs - the half-shekel, shalt be a heave-offering to Yahweh.
And, your seed, and your vineyards, will he tithe, and give to his courtiers and to his servants;
Your flocks, will he tithe, - and, ye yourselves, shall become his servants.
But, abandoned men, said - How can this one save us? So they treated him with contempt, and brought him no present, - but he was as one that was deaf.
Then took Jesse an ass laden with bread, and a skin of wine, and one kid, - and sent by the hand of David his son, unto Saul.
also these ten slices of soft cheese, shalt thou take to the captain of their thousand, - and, as for thy brethren, give good heed to their welfare, their pledge, also shalt thou receive.
And the men of Israel said - Have ye seen this man that is coming up? For, to reproach Israel, is he coming. So then it shall be, that, the man that shall smite him, the same, will the king enrich with great riches, and, his own daughter, will give him, and, his father's house, will he make free in Israel.
But, of the sons of Israel, Solomon devoted none to bond-service, - but, they, were men of war, and his servants, and his generals, and his heroes, and captains of his chariots, and his horsemen.
and they came to Ophir, and fetched from thence, gold, four hundred and twenty talents, - and brought it to King Solomon.
besides the tribute of the subjugated, and of the travelling merchants, - and of all the kings of Arabia, and the pashas of the land.
And the horses that Solomon had were, an export, out of Egypt, - and, a company of the merchants of the king, used to fetch, a drove, at a price,
Thy father, made our yoke, grievous, - now, therefore do, thou, lighten the grievous service of thy father, and his heavy yoke which he put upon us, that we may serve thee.
Then King Rehoboam sent Adoniram who was over the tribute, but all Israel stoned him with stones, that he died, - King Rehoboam, therefore, hastily mounted his chariot, to flee unto Jerusalem.
And Menahem exacted the silver of Israel, of all the mighty men of wealth, to give to the king of Assyria, fifty shekels of silver, of each man, - so the king of Assyria turned back, and stayed not there, in the land.
Then found the king of Assyria, in Hosea, a conspiracy, in that he had sent messengers unto So king of Egypt, and had not brought up a present to the king of Assyria, as he had done year by year, - therefore the king of Assyria shut him up, and bound him in prison.
Then sent Hezekiah king of Judah unto the king of Assyria, to Lachish, saying - I have sinned, Return from me, What thou shalt lay upon me, I will bear. So the king of Assyria appointed unto Hezekiah king of Judah, three hundred talents of silver, and thirty talents of gold.
And, the silver and the gold, did Jehoiakim give unto Pharaoh, howbeit he assessed the land, that he might give the silver at the bidding of Pharaoh, - every man, according to his assessment, exacted the silver and the gold of the people of the land, that he might give it to Pharaoh-necoh.
Now be it known to the king, that, if this city, be built, and, the walls thereof, be finished, neither, tribute, excise, nor toll, will they render, and so, the revenue of the kings, shalt thou damage.
and, mighty kings, have there been over Jerusalem, and bearing rule everywhere Beyond the River, - and, tribute, excise, and toll, have been given to them.
And, you, we do certify, that, as touching any of the priests or the Levites, the singers, the doorkeepers, the Nethinim, or the servitors of this house of God, tribute, excise or toll, shall it not be competent to impose upon them.
Moreover, from the day I was commanded to become their pasha in the land of Judah, from the twentieth year, even unto the thirty-second year of Artaxerxes the king, twelve years, I and my brethren, pasha's bread, have not eaten; whereas, the former pashas, who were before me, suffered themselves to be a burden upon the people, and took from them in bread and wine, besides forty shekels of silver, even, their young men, bare rule over the people, - but, I, did not so, because of the fear of God.
and, the increase thereof, aboundeth unto the kings whom thou hast set over us, for our sins, - and, over our bodies, are they bearing rule, and over our cattle, at their pleasure, and, in great distress, we are.
And we laid on ourselves charges, appointing for ourselves the third of a shekel, yearly, - for the service of the house of our God:
Here, My Lord, Yahweh gave me to see, and lo! he was preparing the locust, in the beginning of the shooting up of the after-grass, - and lo! after-grass, cometh after the mowings for the king.
And, when they came into Capernaum, they who, the half shekel, were receiving, came near unto Peter, and said, Your teacher, doth he not pay the half shekel?
Tell us then, how, to thee, it seemeth? Is it allowable to give tax unto Caesar, or not?
They say - Caesar's. Then, saith he unto them - Render, therefore, the things of Caesar, unto Caesar, - and, the things of God, unto God.
Now it came to pass, in those days, that there went forth a decree from Caesar Augustus, for all the inhabited earth to be enrolled: this enrolment, first was made while Cyrenius was governor of Syria:
Render unto all their dues, - unto whom tribute, tribute, unto whom tax, tax, unto whom fear, fear, unto whom honour, honour.
Smith
Taxes.
I. Under the judges, according to the theocratic government contemplated by the law, the only payments incumbent upon the people as of permanent obligation were the Tithes, the Firstfruits, the Redemption-money of the first-born, and other offerings as belonging to special occasions. The payment by each Israelite of the half-shekel as "atonement-money," for the service of the tabernacle, on taking the census of the people,
does not appear to have had the character of a recurring tax, but to have been supplementary to the freewill offerings of
levied for the one purpose of the construction of the sacred tent. In later times, indeed, after the return from Babylon, there was an annual payment for maintaining the fabric and services of the temple; but the fact that this begins by of a shekel,
shows that till then there was no such payment recognized as necessary. A little later the third became a half, and under the name of the didrachma,
was paid by every Jew, in whatever part of the world he might be living. II. The kingdom, with centralized government and greater magnificence, involved of course, a larger expenditure, and therefore a heavier taxation, The chief burdens appear to have been-- (1) A tithe of the produce both of the soil and of live stock.
(2) Forced military service for a month every year.
(3) Gifts to the king.
(4) Import duties.
(5) The monopoly of certain-branches of commerce.
(6) The appropriation to the king's use of the early crop of hay.
At times, too, in the history of both the kingdoms there were special burdens. A tribute of fifty shekels a head had to be paid by Menahem to the Assyrian king,
and under his successor Hoshea this assumed the form of an annual tribute.
III. Under the Persian empire the taxes paid by the Jews were, in their broad outlines, the same in kind as those of other subject races. The financial system which gained for Darius Hystaspes the name of the "shopkeeper king" involved the payment by each satrap of a fixed sum as the tribute due from his province. In Judea, as in other provinces, the inhabitants had to provide in kind for the maintenance of the governor's household, besides a money payment of forty shekels a day.
In Ezra 4:13,20; 7:24 we get a formal enumeration of the three great branches of the revenue. The influence of Ezra secured for the whole ecclesiastical order, from the priests down to the Nethinim, an immunity from all three
but the burden pressed heavily on the great body of the people. IV. Under the Egyptian and Syrian kings the taxes paid by the Jews became yet heavier. The "farming" system of finance was adopted in its worst form. The taxes were put up to auction. The contract sum for those of Phoenicia, Judea and Samaria had been estimated at about 8000 talents. An unscrupulous adventurer would bid double that sum, and would then go down to the province, and by violence and cruelty, like that of Turkish or Hindoo collectors, squeeze out a large margin of profit for himself. V. The pressure of Roman taxation, if not absolutely heavier, was probably more galling, as being more thorough and systematic, more distinctively a mark of bondage. The capture of Jerusalem by Pompey was followed immediately by the imposition of a tribute, and within a short time the sum thus taken from the resources of the country amounted to 10,000 talents. When Judea became formally a Roman province, the whole financial system of the empire came as a natural consequence. The taxes were systematically farmed, and the publicans appeared as a new curse to the country. The portoria were levied at harbors, piers and the gates of cities.
In addition to this there was the poll-tax paid by every Jew, and looked upon, for that reason, as the special badge of servitude. United with this, as part of the same system, there was also, in all probability, a property tax of some kind. In addition to these general taxes, the inhabitants of Jerusalem were subject to a special house duty about this period.
See Verses Found in Dictionary
This, shall they give - every one that passeth over to them that have been numbered - a half-shekel by the shekel of the sanctuary, - the shekel is twenty gerahs - the half-shekel, shalt be a heave-offering to Yahweh.
and he will appoint for himself, princes of thousands, and princes of fifties, - and to plough his fields, and to reap his harvest, and to make his weapons of war, and the instruments of his chariots;
And, your seed, and your vineyards, will he tithe, and give to his courtiers and to his servants;
Your flocks, will he tithe, - and, ye yourselves, shall become his servants.
But, abandoned men, said - How can this one save us? So they treated him with contempt, and brought him no present, - but he was as one that was deaf.
Then took Jesse an ass laden with bread, and a skin of wine, and one kid, - and sent by the hand of David his son, unto Saul.
also these ten slices of soft cheese, shalt thou take to the captain of their thousand, - and, as for thy brethren, give good heed to their welfare, their pledge, also shalt thou receive.
and they came to Ophir, and fetched from thence, gold, four hundred and twenty talents, - and brought it to King Solomon.
besides the tribute of the subjugated, and of the travelling merchants, - and of all the kings of Arabia, and the pashas of the land.
And the horses that Solomon had were, an export, out of Egypt, - and, a company of the merchants of the king, used to fetch, a drove, at a price, And a chariot came up and forth out of Egypt, for six hundred shekels of silver and a horse for a hundred and fifty, - and, so, for all the kings of the Hittites, and for the kings of Syria, by their means, came they forth.
Jehoshaphat, made ships of Tarshish, to go to Ophir, for gold; but they went not, - for ships had been broken to pieces in Ezion-geber.
And Ahaz slept with his fathers, and was buried with his fathers, in the city of David, - and, Hezekiah his son, reigned, in his stead.
Then found the king of Assyria, in Hosea, a conspiracy, in that he had sent messengers unto So king of Egypt, and had not brought up a present to the king of Assyria, as he had done year by year, - therefore the king of Assyria shut him up, and bound him in prison.
And, you, we do certify, that, as touching any of the priests or the Levites, the singers, the doorkeepers, the Nethinim, or the servitors of this house of God, tribute, excise or toll, shall it not be competent to impose upon them.
Moreover, from the day I was commanded to become their pasha in the land of Judah, from the twentieth year, even unto the thirty-second year of Artaxerxes the king, twelve years, I and my brethren, pasha's bread, have not eaten; whereas, the former pashas, who were before me, suffered themselves to be a burden upon the people, and took from them in bread and wine, besides forty shekels of silver, even, their young men, bare rule over the people, - but, I, did not so, because of the fear of God.
And we laid on ourselves charges, appointing for ourselves the third of a shekel, yearly, - for the service of the house of our God:
Here, My Lord, Yahweh gave me to see, and lo! he was preparing the locust, in the beginning of the shooting up of the after-grass, - and lo! after-grass, cometh after the mowings for the king.
And, when they came into Capernaum, they who, the half shekel, were receiving, came near unto Peter, and said, Your teacher, doth he not pay the half shekel?
And, when they came into Capernaum, they who, the half shekel, were receiving, came near unto Peter, and said, Your teacher, doth he not pay the half shekel?
Render unto all their dues, - unto whom tribute, tribute, unto whom tax, tax, unto whom fear, fear, unto whom honour, honour.