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
And Jehovah speaketh unto Moses, saying, When thou takest up the sum of the sons of Israel for their numbers, then they have given each an atonement for his soul to Jehovah in their being numbered, and there is no plague among them in their being numbered. read more. This they do give, every one passing over unto those numbered, half a shekel, by the shekel of the sanctuary (the shekel is twenty gerahs); half a shekel is the heave-offering to Jehovah;
This they do give, every one passing over unto those numbered, half a shekel, by the shekel of the sanctuary (the shekel is twenty gerahs); half a shekel is the heave-offering to Jehovah; every one passing over unto those numbered, from a son of twenty years and upwards, doth give the heave-offering of Jehovah; read more. the rich doth not multiply, and the poor doth not diminish from the half-shekel, to give the heave-offering of Jehovah, to make atonement for your souls. 'And thou hast taken the atonement-money from the sons of Israel, and hast given it for the service of the tent of meeting; and it hath been to the sons of Israel for a memorial before Jehovah, to make atonement for your souls.'
And Samuel speaketh all the words of Jehovah unto the people who are asking from him a king, and saith, 'This is the custom of the king who doth reign over you: Your sons he doth take, and hath appointed for himself among his chariots, and among his horsemen, and they have run before his chariots; read more. also to appoint for himself heads of thousands, and heads of fifties; also to plow his plowing, and to reap his reaping; and to make instruments of his war, and instruments of his charioteer. 'And your daughters he doth take for perfumers, and for cooks, and for bakers; and your fields, and your vineyards, and your olive-yards -- the best -- he doth take, and hath given to his servants. And your seed and your vineyards he doth tithe, and hath given to his eunuchs, and to his servants. And your men-servants, and your maid-servants, and your young men -- the best, and your asses, he doth take, and hath prepared for his own work; your flock he doth tithe, and ye are to him for servants. And ye have cried out in that day because of the king whom ye have chosen for yourselves, and Jehovah doth not answer you in that day.'
And Solomon hath twelve officers over all Israel, and they have sustained the king and his household -- a month in the year is on each one for sustenance;
And this is the matter of the tribute that king Solomon hath lifted up, to build the house of Jehovah, and his own house, and Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer,
Thy father made hard our yoke, and thou, now, make light some of the hard service of thy father, and his heavy yoke that he put upon us, and we serve thee.'
And the king calleth for Jehoiada the head, and saith to him, 'Wherefore hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the tribute of Moses, servant of Jehovah, and of the assembly of Israel, for the tent of the testimony?
And they having come to Capernaum, those receiving the didrachms came near to Peter, and said, 'Your teacher -- doth he not pay the didrachms?' He saith, 'Yes.'
And they having come to Capernaum, those receiving the didrachms came near to Peter, and said, 'Your teacher -- doth he not pay the didrachms?' He saith, 'Yes.' And when he came into the house, Jesus anticipated him, saying, 'What thinkest thou, Simon? the kings of the earth -- from whom do they receive custom or poll-tax? from their sons or from the strangers?'
And when he came into the house, Jesus anticipated him, saying, 'What thinkest thou, Simon? the kings of the earth -- from whom do they receive custom or poll-tax? from their sons or from the strangers?'
And when he came into the house, Jesus anticipated him, saying, 'What thinkest thou, Simon? the kings of the earth -- from whom do they receive custom or poll-tax? from their sons or from the strangers?' Peter saith to him, 'From the strangers.' Jesus said to him, 'Then are the sons free; read more. but, that we may not cause them to stumble, having gone to the sea, cast a hook, and the fish that hath come up first take thou up, and having opened its mouth, thou shalt find a stater, that having taken, give to them for me and thee.'
tell us, therefore, what dost thou think? is it lawful to give tribute to Caesar or not?'
and they having come, say to him, 'Teacher, we have known that thou art true, and thou art not caring for any one, for thou dost not look to the face of men, but in truth the way of God dost teach; is it lawful to give tribute to Caesar or not? may we give, or may we not give?'
and began to accuse him, saying, 'This one we found perverting the nation, and forbidding to give tribute to Caesar, saying himself to be Christ a king.'
Let every soul to the higher authorities be subject, for there is no authority except from God, and the authorities existing are appointed by God, so that he who is setting himself against the authority, against God's ordinance hath resisted; and those resisting, to themselves shall receive judgment. read more. For those ruling are not a terror to the good works, but to the evil; and dost thou wish not to be afraid of the authority? that which is good be doing, and thou shalt have praise from it, for of God it is a ministrant to thee for good; and if that which is evil thou mayest do, be fearing, for not in vain doth it bear the sword; for of God it is a ministrant, an avenger for wrath to him who is doing that which is evil. Wherefore it is necessary to be subject, not only because of the wrath, but also because of the conscience, for because of this also pay ye tribute; for servants of God they are, on this very thing attending continually; render, therefore, to all their dues; to whom tribute, the tribute; to whom custom, the custom; to whom fear, the fear; to whom honour, the 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 they do give, every one passing over unto those numbered, half a shekel, by the shekel of the sanctuary (the shekel is twenty gerahs); half a shekel is the heave-offering to Jehovah;
And your seed and your vineyards he doth tithe, and hath given to his eunuchs, and to his servants.
your flock he doth tithe, and ye are to him for servants.
and the sons of worthlessness have said, 'What! this one doth save us!' and they despise him, and have not brought to him a present; and he is as one deaf.
And Jesse taketh an ass, with bread, and a bottle of wine, and one kid of the goats, and sendeth by the hand of David his son unto Saul.
and these ten cuttings of the cheese thou dost take in to the head of the thousand, and thy brethren thou dost inspect for welfare, and their pledge dost receive.'
And the men of Israel say, 'Have ye seen this man who is coming up? for, to reproach Israel he is coming up, and it hath been -- the man who smiteth him, the king doth enrich him with great riches, and his daughter he doth give to him, and his father's house doth make free in Israel.'
And out of the sons of Israel Solomon hath not appointed a servant, for they are the men of war, and his servants, and his heads, and his captains, and the heads of his chariots, and his horsemen.
and they come in to Ophir and take thence gold, four hundred and twenty talents, and bring it in unto king Solomon.
apart from that of the tourists, and of the traffic of the merchants, and of all the kings of Arabia, and of the governors of the land.
And the outgoing of the horses that king Solomon hath is from Egypt, and from Keveh; merchants of the king take from Keveh at a price;
Thy father made hard our yoke, and thou, now, make light some of the hard service of thy father, and his heavy yoke that he put upon us, and we serve thee.'
And king Rehoboam sendeth Adoram who is over the tribute, and all Israel cast at him stones, and he dieth; and king Rehoboam hath strengthened himself to go up into a chariot to flee to Jerusalem;
And Menahem bringeth out the silver from Israel, from all the mighty men of wealth, to give to the king of Asshur, fifty shekels of silver for each one, and the king of Asshur turneth back and hath not stayed there in the land.
And the king of Asshur findeth in Hoshea a conspiracy, in that he hath sent messengers unto So king of Egypt, and hath not caused a present to go up to the king of Asshur, as year by year, and the king of Asshur restraineth him, and bindeth him in a house of restraint.
and Hezekiah king of Judah sendeth unto the king of Asshur to Lachish, saying, 'I have sinned, turn back from off me; that which thou puttest on me I bear;' and the king of Asshur layeth on Hezekiah king of Judah three hundred talents of silver, and thirty talents of gold,
And the silver and the gold hath Jehoiakim given to Pharaoh; only he valued the land to give the silver by the command of Pharaoh; from each, according to his valuation, he exacted the silver and the gold, from the people of the land, to give to Pharaoh-Nechoh.
Now, be it known to the king, that if this city be builded, and the walls finished, toll, tribute, and custom they do not give; and at length to the kings it doth cause loss.
and mighty kings have been over Jerusalem, even rulers over all beyond the river, and toll, tribute, and custom is given to them.
'And to you we are making known, that upon any of the priests and Levites, singers, gatekeepers, Nethinim, and servants of the house of God, tribute and custom there is no authority to lift up.
Also, from the day that he appointed me to be their governor in the land of Judah, from the twentieth year even unto the thirty and second year of Artaxerxes the king -- twelve years -- I, and my brethren, the bread of the governor have not eaten: the former governors who are before me have made themselves heavy on the people, and take of them in bread and wine, besides in silver forty shekels; also, their servants have ruled over the people -- and I have not done so, because of the fear of God.
and its increase it is multiplying to the kings whom Thou hast set over us in our sins; and over our bodies they are ruling, and over our cattle, according to their pleasure, and we are in great distress.
And we have appointed for ourselves commands, to put on ourselves the third of a shekel in a year, for the service of the house of our God,
Thus hath the Lord Jehovah shewed me, and lo, He is forming locusts at the beginning of the ascending of the latter growth, and lo, the latter growth is after the mowings of the king;
And they having come to Capernaum, those receiving the didrachms came near to Peter, and said, 'Your teacher -- doth he not pay the didrachms?' He saith, 'Yes.'
tell us, therefore, what dost thou think? is it lawful to give tribute to Caesar or not?'
they say to him, 'Caesar's;' then saith he to them, 'Render therefore the things of Caesar to Caesar, and the things of God to God;'
And it came to pass in those days, there went forth a decree from Caesar Augustus, that all the world be enrolled -- this enrolment first came to pass when Cyrenius was governor of Syria --
render, therefore, to all their dues; to whom tribute, the tribute; to whom custom, the custom; to whom fear, the fear; to whom honour, the 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 they do give, every one passing over unto those numbered, half a shekel, by the shekel of the sanctuary (the shekel is twenty gerahs); half a shekel is the heave-offering to Jehovah;
also to appoint for himself heads of thousands, and heads of fifties; also to plow his plowing, and to reap his reaping; and to make instruments of his war, and instruments of his charioteer.
And your seed and your vineyards he doth tithe, and hath given to his eunuchs, and to his servants.
your flock he doth tithe, and ye are to him for servants.
and the sons of worthlessness have said, 'What! this one doth save us!' and they despise him, and have not brought to him a present; and he is as one deaf.
And Jesse taketh an ass, with bread, and a bottle of wine, and one kid of the goats, and sendeth by the hand of David his son unto Saul.
and these ten cuttings of the cheese thou dost take in to the head of the thousand, and thy brethren thou dost inspect for welfare, and their pledge dost receive.'
and they come in to Ophir and take thence gold, four hundred and twenty talents, and bring it in unto king Solomon.
apart from that of the tourists, and of the traffic of the merchants, and of all the kings of Arabia, and of the governors of the land.
And the outgoing of the horses that king Solomon hath is from Egypt, and from Keveh; merchants of the king take from Keveh at a price; and a chariot cometh up and cometh out of Egypt for six hundred silverlings, and a horse for fifty and a hundred, and so for all the kings of the Hittites, and for the kings of Aram; by their hand they bring out.
Jehoshaphat made ships at Tarshish to go to Ophir for gold, and they went not, for the ships were broken in Ezion-Geber.
And Ahaz lieth with his fathers, and is buried with his fathers, in the city of David, and reign doth Hezekiah his son in his stead.
And the king of Asshur findeth in Hoshea a conspiracy, in that he hath sent messengers unto So king of Egypt, and hath not caused a present to go up to the king of Asshur, as year by year, and the king of Asshur restraineth him, and bindeth him in a house of restraint.
'And to you we are making known, that upon any of the priests and Levites, singers, gatekeepers, Nethinim, and servants of the house of God, tribute and custom there is no authority to lift up.
Also, from the day that he appointed me to be their governor in the land of Judah, from the twentieth year even unto the thirty and second year of Artaxerxes the king -- twelve years -- I, and my brethren, the bread of the governor have not eaten: the former governors who are before me have made themselves heavy on the people, and take of them in bread and wine, besides in silver forty shekels; also, their servants have ruled over the people -- and I have not done so, because of the fear of God.
And we have appointed for ourselves commands, to put on ourselves the third of a shekel in a year, for the service of the house of our God,
Thus hath the Lord Jehovah shewed me, and lo, He is forming locusts at the beginning of the ascending of the latter growth, and lo, the latter growth is after the mowings of the king;
And they having come to Capernaum, those receiving the didrachms came near to Peter, and said, 'Your teacher -- doth he not pay the didrachms?' He saith, 'Yes.'
And they having come to Capernaum, those receiving the didrachms came near to Peter, and said, 'Your teacher -- doth he not pay the didrachms?' He saith, 'Yes.'
render, therefore, to all their dues; to whom tribute, the tribute; to whom custom, the custom; to whom fear, the fear; to whom honour, the honour.