?_Ы ■pЛВl!╕ <The Tax Collectorsй 2001 Bible History OnlineZ{main ■ $ZsecondInformationоf3f` р рZimagesImages═ысЩ ю╠бв▒▓║ю/&;)z4 y |CONTEXT╙Э|CTXOMAP№Р|FONTП|KWBTREEuС|KWDATAС|KWMAPdС|SYSTEM|TOPIC╩|TTLBTREEдХ|bm0ж|bm1Ю╛RЙIЙ 8 D1▄ 8 DшWelcome7{2 4АА6ШИШЪВАЖ"АВ m2Dш; FАdА2РШЪВыВбЩАЙАВАВВВ Introduction й 2001 Bible History Online9{!1t┘ !\Overview8шY, (АА6ШИШЪВААВ Overview╪ Т !1F ZА%А"РЪВАББББББББАБББББАБББББААВ The Jewish people were under the yoke of foreign oppressors ever since the Babylonian captivity. During the New Testament times the land of Israel was within the province of Syria and the tax collectors were collectors of Roman taxes, they were extortioners, and very despised. The Jews detested these tax collectors not only on account of their abusive and tyrannical attitude, but because the very taxes that they were forced to collect by the Roman government were a badge of servitude and a constant reminder that God had forsaken His people. The tax collectors were always classed by the people with the harlots, usurers, gamblers, thieves, and dishonest herdsmen, who lived promiscuous, lawless lives. Some of the common terms for the tax collectors were "licensed robbers" and "beasts in human shape."According to Rabbinism there was no hope for a tax collector. They were excluded from all religious fellowship including the Temple and Synagogue. Their money was considered tainted and it defiled anyone who accepted it. They could not serve as a witness in any court in Israel. The Rabbis had no word to describe any sort of help for the tax collector, because they expected him to externally conform to the law in order to be justified before God.Ancient Jewish writings reveal some interesting views of Rabbis toward the tax collectors:"As one robber disgraced his whole family, so one publican in a family; promises were not to be kept with murderers, thieves and publicans" -Nedar 3:4"The synagogue alms box and the temple corban must not receive their alms" -Baba Kama 10:1"It was not lawful to use riches received from them, as gotten by rapine; nor could they judge or give testimony in court -Sanhedr. 25, sec. 2 The attitude of Jesus toward the tax collectors was in stark contrast to that of the Rabbis. He had come to seek and save the lost. The Pharisees were separatists, and did not lower themselves to have anything to do with a tax collector, who was to them no better than a Gentile. But Jesus came not to condemn anyone, but to save every sinner and offer a better life. He never taught that there was anything inherently wrong with paying tribute to the Roman Government or collecting the tax. He was opposed to extortioners, but would fling open the door of repentance and salvation to them. He rejected none, not even the worst.Jesus made himself a friend of men, even of the tax collectors and the worst of sinners. He set a new precedent among the Jews by accepting and associating with the tax collectors. He ate with them (Mark 2:16), He offered salvation to them (Luke 19:9), and He even chose a tax collector (Matthew) as one of His twelve disciples (Matt 9:9). Luke 18:9-14 "Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others: Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, 'God, I thank You that I am not like other men--extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.' And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, 'God, be merciful to me a sinner!' I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted."+Y\( АА2РШЪВАВ 51С1°8А С`FName4\┼, (АА6ШИШЪВААВ Named∙С5Fk дАєА"РЪВАААББААААБ┼5F\БАААААААААААААААВ The term "tax collector" or "tax gatherer" is from the Greek word "telones" and the King James Version of the Bible translates the word "publican," although the Greek word telones were really NOT the publicans. Publicans were wealthy men, usually non-Jewish, who contracted with the Roman government to be responsible for the taxes of a particular district of the imperial Roman state.The Publican collected income tax for Rome. Sometime around 200 B.C. the Roman Senate found it fitting to farm the vectigalia (direct taxes) and the portoria (customs) to capitalists, who agreed to pay a substantial sum into the publicum (treasury) and so received the name of publicani.The Roman class who handled the contracts and financial arrangements were called equites. They often went further in their dealings with the publicani and formed a joint-stock societas (company) partnership with them or one of their agents magister (manager). This manager usually resided at Rome and conducted business and paying profits to all partners through the submagistri (officer) who lived among the provinces. Directly under their authority were the portitores (customhouse officers) who would examine all goods, whether imported or exported, assess the value, wrote out a ticket and enforced payment. They would live within the province where they were stationed and come into contact with all classes of the population. It was these portitores who were referred to as the Tax Gatherers (telones) in the New Testament.+┼`F( АА2РШЪВАВ 85FШF1S┘ А ШF╦┴History7`F╧F, (АА6ШИШЪВААВ HistorykюШF:O} ╚А▌А"РЪВАААААББААББААААААББААААААААААААААБВ The Tax Collector or Tax Gatherer is the Greek word "telones" and the King James Version of the Bible translates the word "publican." He was contracted by Rome to collect taxes for the government during New Testament times. The Greek word telones were really NOT the publicans. Publicans were wealthy men, usually non-Jewish, who contracted with the Roman government to be responsible for the taxes of a particular district of the imperial Roman state. These publicans would often be backed by military force.The telones tax collectors to which the New Testament refers (with the exception of Zacchaeus?) were employed by publicans to do the actual collecting of taxes within the areas where they lived. These men were Jews, usually not very wealthy, who could be seen in the Temple (Luke 18:13). They were probably very familiar with the people from whom they collected taxes.The Publican collected income tax for Rome. Sometime around 200 B.C. the Roman Senate found it fitting to farm the vectigalia (direct taxes) and the portoria (customs) to capitalists, who agreed to pay a substantial sum into the publicum (treasury) and so received the name of publicani. The Roman class who handled the contracts and financial arrangements were called equites. They often went further in their dealings with the publicani and formed a joint-stock societas (company) partnership with them or one of their agents magister (manager). This manager usually resided at Rome and conducted business and paying profits to all partners through the submagistri (officer) who lived among the provinces. Directly under their authority were the portitores (customhouse officers) who would examine all goods, whether imported or exported, assess the value, wrote out a ticket and enforced payment. They would live within the province where they were stationed and come into contact with all classes of the population. It was these portitores who were referred to as the Tax Gatherers (telones) in the New Testament.y╧F╦┴h ЮА#$А"РЪВАББАБАБААААААББААББББББААББББББААБАВ These tax-gatherers were usually Jews and would collect taxes for Rome and it was understood :O `Fthat they were to keep a "fraction" for themselves. There was really no real way to prevent that fraction from assuming great proportions, and in fact fraudulent exactions were encouraged. Although there were some honorable exceptions, the publicans, great and small, were really extortioners. Luke 3:12-15 "Then tax collectors also came to be baptized, and said to him, "Teacher, what shall we do?" And he said to them, "Collect no more than what is appointed for you." Likewise the soldiers asked him, saying, "And what shall we do?" So he said to them, "Do not intimidate anyone or accuse falsely, and be content with your wages." The Jewish people were outraged by the Publicans and regarded them as traitors and apostates. They were considered defiled by their constant contact with the heathen, even RomeТs willing instruments of oppression. Zacchaeus was called a "chief tax-gatherer" (Greek: СarchitelonesТ) in Luke 19:2 and his kind were utterly despised. Yet Jesus showed mercy on him:Luke 19:8-10 "Then Zacchaeus stood and said to the Lord, "Look, Lord, I give half of my goods to the poor; and if I have taken anything from anyone by false accusation, I restore fourfold." And Jesus said to him, "Today salvation has come to this house, because he also is a son of Abraham; for the Son of Man has come to seek and to save that which was lost." In Augustus's day (27 B.C.-A.D. 14) the practice of selling tax-collection contracts to joint-stock companies ceased, and tax collectors were put on the public payroll. Thus a kind of Internal Revenue Service was established and continued through the rest of the NT period.Edersheim makes an interesting comment:"The Talmud distinguishes two classes of publicans-the tax-gatherer in general (Gabbai) and the Mokhes or Mokhsa, who was specially the douanier, or customhouse official. Although both classes fell under the rabbinic ban, the douanier-such as Matthew was-was the object of chief execration. And this because his exactions were more vexatious and gave more scope to rapacity. The Gabbai, or tax-gatherer, collected the regular dues, which consisted of ground, income, and poll tax. . . . If this offered many opportunities for vexatious exactions and rapacious injustice, the Mokhes might inflict much greater hardship upon the poor people. There was a tax and duty upon all imports and exports; on all that was bought and sold; bridge money, road money, harbor dues, town dues, etc. The classical reader knows the ingenuity which could invent a tax and find a name for every kind of exaction, such as on axles, wheels, pack animals, pedestrians, roads, highways; on admission to markets; on carriers, bridges, ships, and quays; on crossing rivers, on dams, on licenses-in short, on such a variety of objects that even the research of modern scholars has not been able to identify all the names. But even this was as nothing compared to the vexation of being constantly stopped on the journey, having to unload all one's pack animals, when every bale and package was opened, and the contents tumbled about, private letters opened, and the Mokhes ruled supreme in his insolence and rapacity" (Edersheim, Life and Times of Jesus the Messiah, 1:515 ff.).These tax collectors gathered several different types of taxes. Rome levied upon the Jews a land tax, a poll tax, even a tax for the operation of the Temple. There were different kinds of taxes for every territory. For example, since some provinces, like Galilee, were not under an imperial governor, taxes remained in the province rather than going to the imperial treasury at Rome. This is one reason why the Pharisees in Judea (an imperial province) came to ask Jesus, "Is it lawful to pay taxes to Caesar, or not?" (Matt 22:17).Levi or Matthew, gathered the customs on exports and imports and taxes (Matt 9:9-11; Mark 2:14, etc.). The office for "receipt of custom" was at city gates, on public roads, or bridges. Levi's post was on the great road between Damascus and the seaports of Phoenicia.Zacchaeus' head quarters were in Jeri:O╦┴`Fcho, which was a great center for the balsam trade. In fact this was the territory where the famed Marc Anthony purchased balsam plantations for Queen Cleopatra. It is interesting that when Jesus was in Jericho He preferred to eat at the publicanТs house than any of the priests who lived in Jericho, who were said to have numbered over 10,000, which reveals the honor that He bestowed upon Zacchaeus and the scorn for the Jewish priesthood.8:O┬1чАМ ┬▓╬Customs7╦┴:┬, (АА6ШИШЪВААВ Customsx┬▓╬h ЮА!А"РЪВыоААЙАББААББАААААББААББББББББААБАВ Coins "The tax collector could walk up to any traveler, on any road within his district and ask him to drop all of his goods in order to exact tax."The taxes levied by the Roman government were many and varied. There was first of all the poll tax (tributum capitis). This had to be paid by every male over fourteen and every female over twelve (the aged were exempt). There was the land tax (tributum agri), which was payable in kind. Both of these direct taxes were collected by officials in Palestine who were usually Jewish.Also there were many forms of indirect taxation. The people were taxed on all imports and exports, including the transportation of slaves. These were collected by the telones of the gospels. They examined goods and collected tolls on roads and bridges. There was also a market toll in Jerusalem introduced by Herod.Many scholars believe that the customs raised at Capernaum, in Galilee, went into the treasury of Herod Antipas. In senatorial provinces, the Roman senate seized the money. Judea, however, was an imperial province, and the revenue collected went into the treasury of the emperor. This is part of the reason that they asked Jesus the question: "Is it lawful to pay taxes to Caesar, or not?" (Matt 22 :17; Mark 12 :14; Luke 20:22).Luke 19:2 mentions a "chief tax collector" at Jericho. Josephus (Jos. War II. xiv. 4) speaks of a certain John who was a tax collector at Caesarea in A.D. 66 and evidently a prominent Jew.Alfred Edersheim makes an interesting comment:"The Talmud distinguishes two classes of publicans-the tax-gatherer in general (Gabbai) and the Mokhes or Mokhsa, who was specially the douanier, or customhouse official. Although both classes fell under the rabbinic ban, the douanier-such as Matthew was-was the object of chief execration. And this because his exactions were more vexatious and gave more scope to rapacity. The Gabbai, or tax-gatherer, collected the regular dues, which consisted of ground, income, and poll tax. . . . If this offered many opportunities for vexatious exactions and rapacious injustice, the Mokhes might inflict much greater hardship upon the poor people. There was a tax and duty upon all imports and exports; on all that was bought and sold; bridge money, road money, harbor dues, town dues, etc. The classical reader knows the ingenuity which could invent a tax and find a name for every kind of exaction, such as on axles, wheels, pack animals, pedestrians, roads, highways; on admission to markets; on carriers, bridges, ships, and quays; on crossing rivers, on dams, on licenses-in short, on such a variety of objects that even the research of modern scholars has not been able to identify all the names. But even this was as nothing compared to the vexation of being constantly stopped on the journey, having to unload all one's pack animals, when every bale and package was opened, and the contents tumbled about, private letters opened, and the Mokhes ruled supreme in his insolence and rapacity" (Edersheim, Life and Times of Jesus the Messiah, 1:515 ff.).D:┬Ў╬1ЎАZМ Ў╬и╧N.T. Tax CollectorsC▓╬9╧, (А.А6ШИШЪВААВ N.T. Tax Collectorso(Ў╬и╧G ^АPА2РШЪВыцI*KА ЙАББу╦▄{А ЙААВВ Matthew or Levi Zacchaeus M9╧1╟Му uJesus and the Tax Collectorsи╧и╧L и╧X, (А@А6ШИШЪВААВ Jesus and the Tax CollectorsЄ└J2 2АБ А"РЪВАББББААВ The attitude of Jesus toward the tax collectors was in stark contrast to that of the Rabbis. He had come to seek and save the lost. The Pharisees were separatists, and did not lower themselves to have anything to do with a tax collector, who was to them no better than a Gentile. But Jesus came not to condemn anyone, but to save every sinner and offer a better life. He never taught that there was anything inherently wrong with paying tribute to the Roman Government or collecting the tax. He was opposed to extortioners, but would fling open the door of repentance and salvation to them. He rejected none, not even the worst.Jesus made himself a friend of men, even of the tax collectors and the worst of sinners. He set a new precedent among the Jews by accepting and associating with the tax collectors. He ate with them (Mark 2:16), He offered salvation to them (Luke 19:9), and He even chose a tax collector (Matthew) as one of His twelve disciples (Matt 9:9). Luke 18:9-14 "Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others: Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, 'God, I thank You that I am not like other men--extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.' And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, 'God, be merciful to me a sinner!' I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted."+Xu( АА2РШЪВАВ =J▓1НZМr ▓ Dictionaries<uю, (А А6ШИШЪВААВ Dictionariesщ|▓╫m кА°А"РЪВы(-╖8А ЙАВы√П│ДА ЙААВыд`ъ┼А ЙАВы∙Ж▌А ЙААВ Smith's Bible Dictionary Easton's Bible Dictionary Strong's Concordance Vine's Expository Dictionary +ю ( АА2РШЪВАВ > ╫@ 1|ує @ ~ Encyclopedias= } , (А"А6ШИШЪВААВ Encyclopediash4@ х 4 8АhА"РЪВыATА ЙАВ The International Standard Bible Encyclopedia n9} S 5 :АrА&ШИЪВыN-жА ЙАВ Sketches of Jewish Social Life (Ch 4) by Edersheim +х ~ ( АА2РШЪВАВ ; S ╣ 1@rА ╣ ЮFConclusion:~ є , (АА6ШИШЪВААВ Conclusiont&╣ sFN jАMА"РЪВАББАББББББАББББАББАААААВ The Well Hated Tax CollectorThere is no one hated by a nation quite as much as an enemy collaborator. The tax collectors in Israel at the time of Christ were the leaches that sucked the financial blood out of the hard working laborers of Israeli society and transferred it into the coffers of the occupying Roman Empire, taking as much as they could for themselves. The tax collector made a sizable living. But part of his pay was the derision, disgust and isolation of his community. In rigid defiance they he plodded through the condemning faces, the whispers, the threats and rage, multiplying his wealth and the emptiness of his soul. Here comes the new preacher from Nazareth, offering as his credentials, miracles, physical healing, and a voice of authority that even demonic presences obey. Having spent another day plundering the strongholds of hell over His people, He calls another to follow Him. Who would it be this time? It is Mathew, a tax collector!But so that you may know that the Son of Man has authority on earth to forgive sins...." Then he said to the paralytic, "Get up, take your mat and go home." And the man got up and went home. When the crowd saw this, they were fiє sF~ lled with awe; and they praised God, who had given such authority to men. As Jesus went on from there, he saw a man named Matthew sitting at the tax collector's booth. "Follow me," he told him, and Matthew got up and followed him. While Jesus was having dinner at Matthew's house, many tax collectors and "sinners" came and ate with him and his disciples. When the Pharisees saw this, they asked his disciples, "Why does your teacher eat with tax collectors and `sinners'?" On hearing this, Jesus said, "It is not the healthy who need a doctor, but the sick. But go and learn what this means: `I desire mercy, not sacrifice.' For I have not come to call the righteous, but sinners." Matt. 9:6-13The great physician calls to all who are sick, knowing that the disease of sin is terminal regardless of the kind of sin, degree of sin, or any biased human method of quantifying it. All have fallen short of the glory of God, and all are in desperate need of His love and forgiveness. The tax collectors that followed Christ took their place in the long line of notorious sinners who were grateful for the abundance of mercy that God offered and continues to offer to all who will call upon His name.Part of their message must be that if God can forgive an enemy collaborator, He can forgive me. In the end, and by GodТs standard, have we not all collaborated with the true enemy of heaven? HavenТt we all been self-serving if we were honest enough to admit it? Thank God there is room for the tax collectors, and the sinners of all kinds in the Kingdom of Heaven, because that means that there is also room for you and me.+є ЮF( АА2РШЪВАВ =sF█F1ЭєзВ █F;JIntroduction8ЮFG) "АА6ШИШЪВАВ Introductionш█F,I1 0А╤А"РЪВАВАВВВВВВ BKA 186 Ц The Tax CollectorsThank you for downloading BKA 186 - The Tax Collectors in New Testament Times. This Bible Knowledge Accelerator program contains a very brief overview of the tax Collectors during N.T. times. You can download more detailed studies concerning various topics by visiting Bible History Online.The Bible Knowledge Accelerator series is brought to you by Bible History Online and written by Rusty Russell. You can visit Bible History Online on the Web at:фкGJ: BАUА"РЪВАВАВВАВАВВАВ http://www.bible-history.comYou can also visit the store for more programs at:http://www.merchantamerica.com/bibleMy Email Address is:rusty@bible-history.com+,I;J( АА2РШЪВАВ 8JsJ1[ АT sJЕДEastonsI;J╝J, (А:А6ШИШЪВААВ Easton's Bible Dictionary╩ЭsJЖM- (А;А"РЪВАББАВ The PublicanOne who farmed the taxes (e.g., Zacchaeus, Luke 19:2) to be levied from a town or district, and thus undertook to pay to the supreme government a certain amount. In order to collect the taxes, the publicans employed subordinates (5:27; 15:1; 18:10), who, for their own ends, were often guilty of extortion and peculation. In New Testament times these taxes were paid to the Romans, and hence were regarded by the Jews as a very heavy burden, and hence also the collectors of taxes, who were frequently Jews, were hated, and were usually spoken of in very opprobrious terms. Jesus was accused of being a "friend of publicans and sinners" (Luke 7:34). +╝J▒M( АА2РШЪВАВ ?ЖMЁN- (А%А"РЪВАББАВ Taxes First mentioned in the command (Exodus 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 (2 Chronicles 24:6; Matthew 17:24). +▒MO( АА2РШЪВАВ =ЁNdА( А+А"РЪВАВ Afterwards, when the people had kings to reign over them, they began, as Samuel had warned them (1 Samuel 8:10-18), to pay taxes for civil purposes (1 Kings 4:7; 9:15; 12:4). Such taxes, iOdА;Jn increased amount, were afterwards paid to the foreign princes that ruled over them. +OПА( АА2РШЪВАВ Ё╚dАВ( АСА"РЪВАВ In the New Testament the payment of taxes, imposed by lawful rulers, is enjoined as a duty (Romans 13:1-7; 1 Peter 2:13,14). Mention is made of the tax (telos) on merchandise and travellers (Matthew 17:25); the annual tax (phoros) on property (Luke 20:22; 23:2); the poll-tax (kensos, "tribute," Matthew 17:25; 22:17; Mark 12:14); and the temple-tax ("tribute money" = two drachmas = half shekel, Matthew 17:24-27; Compare Exodus 30:13). (See TRIBUTE .)}TПА№В) "АиА2РШЪВАВВ --------------------------------------------------------------------------------\1ВXД+ $АcА"РЪВАВВВВ Copyright StatementThese dictionary topics are from M.G. Easton M.A., D.D., Illustrated Bible Dictionary, Third Edition, published by Thomas Nelson, 1897. Public Domain, copy freely. Bibliography InformationEaston, Matthew George. "Entry for 'Publican and Taxes'". "Easton's Bible Dictionary", 1897.-№ВЕД) "АА2РШЪВАВВ 7XД╝Д10,зВл ╝ДISmithsHЕДЕ, (А8А6ШИШЪВААВ Smith's Bible Dictionary6╝Д:Е' АА"РЪВАВ The Publican+ЕeЕ( АА2РШЪВАВ │Л:ЕО( АА"РЪВАВ The class designated by this word in the New Testament were employed as collectors of the Roman revenue. The Roman senate farmed the vectigalia (direct taxes) and the portorin (customs) to capitalists who undertook to pay a given sum into the treasury (in publicum ), and so received the name of publicani . Contracts of this kind fell naturally into the hands of the equites , as the richest class of Romans. They appointed managers, under whom were the portitores , the actual custom-house officers, who examined each bale of goods, exported or imported, assessed its value more or less arbitrarily, wrote out the ticket, and enforced payment. The latter were commonly natives of the province in which they were stationed as being brought daily into contact with all classes of the population. The name pubicani was used popularly, and in the New Testament exclusively, of the portitores . The system was essentially a vicious one. The portitores were encouraged in the most vexatious or fraudulent exactions and a remedy was all but impossible. They overcharged whenever they had an opportunity, (Luke 3:13) they brought false charges of smuggling in the hope of extorting hush-money (Luke 19:8) they detained and opened letters on mere suspicion. It was the basest of all livelihoods. All this was enough to bring the class into ill favor everywhere. In Judea and Galilee there were special circumstances of aggravation. The employment brought out all the besetting vices of the Jewish character. The strong feeling of many Jews as to the absolute unlawfulness of paying tribute at all made matters worse. The scribes who discussed the question, (Matthew 22:15) for the most part answered it in the negative. In addition to their other faults, accordingly, the publicans of the New Testament were regarded as traitors and apostates, defiled by their frequent intercourse with the heathen, willing tools of the oppressor. The class thus practically excommunicated furnished some of the earliest disciples both of the Baptist and of our Lord. The position of Zacchaeus as a "chief among the publicans," (Luke 19:2) implies a gradation of some kind among the persons thus employed. +eЕCО( АА2РШЪВАВ 0 ОsО' АА"РЪВАВ Taxes +CОЮО( АА2РШЪВАВ сsО┐╧4 6А├!А"РЪВАААААВ 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 eЮО┐╧ЕДach Israelite of the half-shekel as "atonement-money," for the service of the tabernacle, on taking the census of the people, (Exodus 30:13) does not appear to have had the character of a recurring tax, but to have been supplementary to the freewill offerings of (Exodus 25:1-7) 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, (Nehemiah 10:32) 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 , (Matthew 17:24) 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. (1 Samuel 8:15,17) (2) Forced military service for a month every year. (1 Samuel 8:12; 1 Kings 9:22; 1 Chronicles 27:1) (3) Gifts to the king. (1 Samuel 10:27; 16:20; 17:18) (4) Import duties. (1 Kings 10:15) (5) The monopoly of certain-branches of commerce. (1 Kings 9:28; 22:48; 10:28,29) (6) The appropriation to the kingТs use of the early crop of hay. (Amos 7:1) 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, (2 Kings 16:20) and under his successor Hoshea this assumed the form of an annual tribute. (2 Kings 17:4) 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 governorТs household, besides a money payment of forty shekels a day. (Nehemiah 5:14,15) 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 (Ezra 7:24) 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. (Matthew 17:24; Romans 13:7) 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.}TЮОH) "АиА2РШЪВАВВ ----------------------┐╧HЕД----------------------------------------------------------╓и┐╧. *АQА"РЪВАВВВАВ Copyright StatementThese files are public domain. Bibliography InformationSmith, William, Dr. "Entry for 'Publican and Taxes'". "Smith's Bible Dictionary", 1901.+HI( АА2РШЪВАВ : Г1=СT╣И Г─╩EdersheimN"I╤, (АDА6ШИШЪВААВ Sketches of Jewish Social Life=Г' А,А"РЪВАВ by Alfred Edersheim+╤9( АА2РШЪВАВ Ъo╙+ &А▐А"РЪВАВАВ Chapter 4 - Travelling in Palestine--Roads, Inns, Hospitality, Custom-House Officers, Taxation, Publicans +9■( АА2РШЪВАВ $Ї╙.E0 .Ащ#А"РЪВАББББББББВ It was the very busiest road in Palestine, on which the publican Levi Matthew sat at the receipt of "custom," when our Lord called him to the fellowship of the Gospel, and he then made that great feast to which he invited his fellow-publicans, that they also might see and hear Him in Whom he had found life and peace (Luke5:29). For, it was the only truly international road of all those which passed through Palestine; indeed, it formed one of the great highways of the world's commerce. At the time of which we write, it may be said, in general, that six main arteries of commerce and intercourse traversed the country, the chief objective points being Caesarea, the military, and Jerusalem, the religious capital. First, there was the southern road, which led from Jerusalem, by Bethlehem, to Hebron, and thence westwards to Gaza, and eastwards into Arabia, whence also a direct road went northwards to Damascus. It is by this road we imagine St. Paul to have travelled, when retiring into the solitudes of Arabia, immediately after his conversion (Gal1:17,18). The road to Hebron must have been much frequented by priestly and other pilgrims to the city, and by it the father of the Baptist and the parents of Jesus would pass. Secondly, there was the old highway along the sea-shore from Egypt up to Tyre, whence a straight, but not so much frequented, road struck, by Caesarea Philippi, to Damascus. But the sea-shore road itself, which successively touched Gaza, Ascalon, Jamnia, Lydda, Diospolis, and finally Caesarea and Ptolemais, was probably the most important military highway in the land, connecting the capital with the seat of the Roman procurator at Caesarea, and keeping the sea-board and its harbours free for communication. This road branched off for Jerusalem at Lydda, where it bifurcated, leading either by Beth-horon or by Emmaus, which was the longer way. It was probably by this road that the Roman escort hurried off St. Paul (Acts23:31), the mounted soldiers leaving him at Antipatris, about twenty Roman miles from Lydda, and altogether from Jerusalem about fifty-two Roman miles (the Roman mile being 1,618 yards, the English mile 1,760). Thus the distance to Caesarea, still left to be traversed next morning by the cavalry would be about twenty-six Roman miles, or, the whole way, seventy-eight Roman miles from Jerusalem. This rate of travelling, though rapid, cannot be regarded as excessive, since an ordinary day's journey is computed in the Talmud (Pes 93b) as high as forty Roman miles. A third road led from Jerusalem, by Beth-horon and Lydda, to Joppa, whence it continued close by the sea-shore to Caesarea. This was the road which Peter and his companions would take when summoned to go and preach the gospel to Cornelius (Acts10:23,24). It was at Lydda, thirty-two Roman miles from Jerusalem, that Aeneas was miraculously healed, and "nigh" to it--within a few miles--was Joppa, where the raising of Tabitha, Dorcas, "the gazelle" (Acts9:32-43), took place. Of the fourth great highway, which led from Galilee to Jerusalem, straight through Samaria, branching at Sichem eastwards to Damascus, and westwards to Caesarea, it is needless to say much, since, although much shorter, it was, if possible, eschewed by Jewish travellers; t■.EIhough, both in going to (Luke9:53,17:11), and returning from Jerusalem (John4:4,43), the Lord Jesus passed that way. The road from Jerusalem straight northwards also branched off at Gophna, whence it led across to Diospolis, and so on to Caesarea. But ordinarily, Jewish travellers would, rather than pass through Samaria, face the danger of robbers which awaited them (Luke10:30) along the fifth great highway (comp. Luke19:1,28; Matt20:17,29), that led from Jerusalem, by Bethany, to Jericho. Here the Jordan was forded, and the road led to Gilead, and thence either southwards, or else north to Peraea, whence the traveller could make his way into Galilee. It will be observed that all these roads, whether commercial or military, were, so to speak, Judaean, and radiated from or to Jerusalem. But the sixth and great road, which passed through Galilee, was not at all primarily Jewish, but connected the East with the West--Damascus with Rome. From Damascus it led across the Jordan to Capernaum, Tiberias, and Nain (where it fell in with a direct road from Samaria), to Nazareth, and thence to Ptolemais. Thus, from its position, Nazareth was on the world's great highway. What was spoken there might equally re-echo throughout Palestine, and be carried to the remotest lands of the East and of the West. Рf■╛J* "А═ А2РШЪВАВВ It need scarcely be said, that the roads which we have thus traced are only those along the principal lines of communication. But a large number of secondary roads also traversed the country in all directions. Indeed, from earliest times much attention seems to have been given to facility of intercourse throughout the land. Even in the days of Moses we read of "the king's highway" (Num20:17,19,21:22). In Hebrew we have, besides the two general terms (derech and orach), three expressions which respectively indicate a trodden or beaten-down path (nathiv, from nathav, to tread down), a made or cast-up road (messillah, from salal, to cast up), and "the king's highway"--the latter, evidently for national purposes, and kept up at the public expense. In the time of the kings (for example,1Kings12:18), and even earlier, there were regular carriage roads, although we can scarcely credit the statement of Josephus (Antiq, viii,7,4) That Solomon had caused the principal roads to be paved with black stone--probably basalt. Toll was apparently levied in the time of Ezra (Ezra4:13,20); but the clergy were exempt from this as from all other taxation (7:24). The roads to the cities of refuge required to be always kept in good order (Deu19:3). According to the Talmud they were to be forty-eight feet wide, and provided with bridges, and with sign-posts where roads diverged. оД.ExА* "А А2РШЪВАВВ Passing to later times, the Romans, as might have been expected, paid great attention to the modes of communication through the country. The military roads were paved, and provided with milestones. But the country roads were chiefly bridle-paths. The Talmud distinguishes between public and private roads. The former must be twenty-four, the latter six feet wide. It is added that, for the king's highway, and for the road taken by funerals, there is no measure (Babba B. vi. 7). Roads were annually repaired in spring, preparatory for going up to the great feasts. To prevent the possibility of danger, no subterranean structure, however protected, was allowed under a public road. Overhanging branches of trees had to be cut down, so as to allow a man on a camel to pass. A similar rule applied to balconies and projections; nor were these permitted to darken a street. Any one allowing things to accumulate on the road, or dropping them from a cart, had to make good what damage might be incurred by travellers. Indeed, in towns and their neighbourhood the police regulations were even more strict; and such ordinances occur as for the removal within thirty days of rotten trees or dangerous walls; not to pour out water on the road; not to throw out anything on the street, nor to leave about build╛JxАIing materials, or broken glass, or thorns, along with other regulations for the public safety and health. kA╛JуД* "АГА2РШЪВАВВ Along such roads passed the travellers; few at first, and mostly pilgrims, but gradually growing in number, as commerce and social or political intercourse increased. Journeys were performed on foot, upon asses, or in carriages (Acts8:28), of which three kinds are mentioned--the round carriage, perhaps like our gig; the elongated, like a bed; and the cart, chiefly for the transport of goods. It will be understood that in those days travelling was neither comfortable nor easy. Generally, people journeyed in company, of which the festive bands going to Jerusalem are a well-known instance. If otherwise, one would prepare for a journey almost as for a change of residence, and provide tent, victuals, and all that was needful by the way. It was otherwise with the travelling hawker, who was welcomed as a friend in every district through which he passed, who carried the news of the day, exchanged the products of one for those of another district, and produced the latest articles of commerce or of luxury. Letters were only conveyed by special messengers, or through travellers. }SxА`Л* "АзА2РШЪВАВВ In such circumstances, the command, "Be not forgetful to entertain strangers," had a special meaning. Israel was always distinguished for hospitality; and not only the Bible, but the Rabbis, enjoin this in the strongest terms. In Jerusalem no man was to account a house as only his own; and it was said, that during the pilgrim-feasts none ever wanted ready reception. The tractate Aboth (1.5), mentions these as two out of the three sayings of Jose, the son of Jochanan, of Jerusalem: "Let thy house be wide open, and let the poor be the children of thy house." Readers of the New Testament will be specially interested to know, that, according to the Talmud (Pes. 53), Bethphage and Bethany, to which in this respect such loving memories cling, were specially celebrated for their hospitality towards the festive pilgrims. In Jerusalem it seems to have been the custom to hang a curtain in front of the door, to indicate that there was still room for guests. Some went so far as to suggest, there should be four doors to every house, to bid welcome to travellers from all directions. The host would go to meet an expected guest, and again accompany him part of the way (Acts21:5). The Rabbis declared that hospitality involved as great, and greater merit than early morning attendance in an academy of learning. They could scarcely have gone farther, considering the value they attached to study. Of course, here also the Rabbinical order had the preference; and hospitably to entertain a sage, and to send him away with presents, was declared as meritorious as to have offered the daily sacrifices (Ber. 10, b). _5уД╦└* "Аk А2РШЪВАВВ But let there be no misunderstanding. So far as the duty of hospitality is concerned, or the loving care for poor and sick, it were impossible to take a higher tone than that of Rabbinism. Thus it was declared, that "the entertainment of travellers was as great a matter as the reception of the Shechinah." This gives a fresh meaning to the admonition of the Epistle addressed specially to the Hebrews (13:2): "Be not forgetful to entertain strangers: for thereby some have entertained angels unawares." Bearing on this subject, one of the oldest Rabbinical commentaries has a very beautiful gloss on Psalm109:31: "He shall stand at the right hand of the poor." "Whenever," we read, "a poor man stands at thy door, the Holy One, blessed be His Name, stands at his right hand. If thou givest him alms, know that thou shalt receive a reward from Him who standeth at his right hand." In another commentary God Himself and His angels are said to visit the sick. The Talmud itself counts hospitality among the things of which the reward is received alike in this life and in that which is to come (Shab. 127 a), while in another passage (Sot. 14`Л╦└I a) we are bidden imitate God in these four respects: He clothed the naked (Gen3:21); He visited the sick (Gen18:1); He comforted the mourners (Gen25:11); and He buried the dead (Deu34:6). ▐`Л╙╞* "А╜А2РШЪВАВВ In treating of hospitality, the Rabbis display, as in so many relations of life, the utmost tenderness and delicacy, mixed with a delightful amount of shrewd knowledge of the world and quaint humour. As a rule, they enter here also into full details. Thus the very manner in which a host is to bear himself towards his guests is prescribed. He is to look pleased when entertaining his guests, to wait upon them himself, to promise little and to give much, etc. At the same time it was also caustically added: "Consider all men as if they were robbers, but treat them as if each were Rabbi Gamaliel himself!" On the other hand, rules of politeness and gratitude are equally laid down for the guests. "Do not throw a stone," it was said, "into the spring at which you have drunk" (Baba K,. 92); or this, "A proper guest acknowledges all, and saith, 'At what trouble my host has been, and all for my sake!'--while an evil visitor remarks: 'Bah! what trouble has he taken?' Then, after enumerating how little he has had in the house, he concludes; 'And, after all, it was not done for me, but only for his wife and children!'" (Ber. 58 a). Indeed, some of the sayings in this connection are remarkably parallel to the directions which our Lord gave to His disciples on going forth upon their mission (Luke10:5-11, and parallels). Thus, one was to inquire for the welfare of the family; not to go from house to house; to eat of such things as were set before one; and, finally, to part with a blessing. ╢М╦└Й╦* "А А2РШЪВАВВ All this, of course, applied to entertainment in private families. On unfrequented roads, where villages were at great intervals, or even outside towns (Luke2:7), there were regular khans, or places of lodgment for strangers. Like the modern khans, these places were open, and generally built in a square, the large court in the middle being intended for the beasts of burden or carriages, while rooms opened upon galleries all around. Of course these rooms were not furnished, nor was any payment expected from the wayfarer. At the same time, some one was generally attached to the khan--mostly a foreigner--who would for payment provide anything that might be needful, of which we have an instance in the parabolic history of the Good Samaritan (Luke10:35). Such hostelries are mentioned so early as in the history of Moses (Gen42:27; 43:21). Jeremiah calls them "a place for strangers" (Jer41:17), wrongly rendered "habitation" in our Authorised Version. In the Talmud their designations are either Greek or Latin, in Aramaic form--one of them being the same as that used in Luke10:34--proving that such places were chiefly provided by and for strangers. * Юr╙╞3, &АхА2РШЪВАВВВВ * In the ancient Latin Itineraries of Palestine, journeys are computed by mansiones (night-quarters) and mutationes (change of horses)--from five to eight such changes being computed for a day's journey. In later times we also read of the oshpisa--evidently from hospitium, and showing its Roman origin--as a house of public entertainment, where such food as locusts, pickled, or fried in flour or in honey, and Median or Babylonian beer, Egyptian drink, and home-made cider or wine, were sold; such proverbs circulating among the boon companions as "To eat without drinking is like devouring one's own blood" (Shab. 41 a), and where wild noise and games of chance were indulged in by those who wasted their substance by riotous living. In such places the secret police, whom Herod employed, would ferret out the opinions of the populace while over their cups. That police must have been largely employed. According to Josephus (Anti. xv,366) spies beset the people, alike in town and country, watching their conversations in the unrestrained confidence of friendly intercourse. Herod himself isЙ╦3I said to have acted in that capacity, and to have lurked about the streets at night-time in disguise to overhear or entrap unwary citizens. Indeed, at one time the city seems almost to have been under martial law, the citizens being forbidden "to meet together, to walk or eat together,"--presumably to hold public meetings, demonstrations, or banquets. History sufficiently records what terrible vengeance followed the slightest suspicion. The New Testament account of the murder of all the little children at Bethlehem (Matt2:16), in hope of destroying among them the royal scion of David, is thoroughly in character with all that we know of Herod and his reign. There is at last indirect confirmation of this narrative in Talmudical writings, as there is evidence that all the genealogical registers in the Temple were destroyed by order of Herod. This is a most remarkable fact. The Jews retaliated by an intensity of hatred which went so far as to elevate the day of Herod's death (2 Shebet) into an annual feast-day, on which all mourning was prohibited. 8 Й╦k . *АА2РШЪВАВББББВ But whether passing through town or country, by quiet side-roads or along the great highway, there was one sight and scene which must constantly have forced itself upon the attention of the traveller, and, if he were of Jewish descent, would ever awaken afresh his indignation and hatred. Whithersoever he went, he encountered in city or country the well-known foreign tax-gatherer, and was met by his insolence, by his vexatious intrusion, and by his exactions. The fact that he was the symbol of Israel's subjection to foreign domination, galling though it was, had probably not so much to do with the bitter hatred of the Rabbinists towards the class of tax-farmers (Moches) and tax-collectors (Gabbai), both of whom were placed wholly outside the pale of Jewish society, as that they were so utterly shameless and regardless in their unconscientious dealings. For, ever since their return from Babylon, the Jews must, with a brief interval, have been accustomed to foreign taxation. At the time of Ezra (Ezra4:13,20,7:24) they paid to the Persian monarch "toll, tribute, and custom"--middah, belo, and halach--or rather "ground-tax" (income and property-tax?), "custom" (levied on all that was for consumption, or imported), and "toll," or road-money. Under the reign of the Ptolemies the taxes seem to have been farmed to the highest bidder, the price varying from eight to sixteen talents--that is, from about 3,140 pounds to about 6,280 pounds--a very small sum indeed, which enabled the Palestine tax-farmers to acquire immense wealth, and that although they had continually to purchase arms and court favour (Josephus, Ant. xii,154-185). During the Syrian rule the taxes seem to have consisted of tribute, duty on salt, a third of the produce of all that was sown, and one-half of that from fruit-trees, besides poll-tax, custom duty, and an uncertain kind of tax, called "crown-money" (the aurum coronarium of the Romans), originally an annual gift of a crown of gold, but afterwards compounded for in money (Josephus,Ant. xii,129-137). Under the Herodians the royal revenue seems to have been derived from crown lands, from a property and income-tax, from import and export duties, and from a duty on all that was publicly sold and bought, to which must be added a tax upon houses in Jerusalem. xN3яA* "АЭА2РШЪВАВВ Heavily as these exactions must have weighed upon a comparatively poor and chiefly agricultural population, they refer only to civil taxation, not to religious dues (see The Temple). But, even so, we have not exhausted the list of contributions demanded of a Jew. For, every town and community levied its own taxes for the maintenance of synagogue, elementary schools, public baths, the support of the poor, the maintenance of public roads, city walls, and gates, and other general requirements. It must, however, be admitted that the Jewish authorities distributed this burden of civic taxation both easily and kindlk яAIy, and that they applied the revenues derived from it for the public welfare in a manner scarcely yet attained in the most civilized countries. The Rabbinical arrangements for public education, health, and charity were, in every respect, far in advance of modern legislation, although here also they took care themselves not to take the grievous burdens which they laid upon others, by expressly exempting from civic taxes all those who devoted themselves to the study of the law. лБk ЪE* "АА2РШЪВАВВ But the Roman taxation, which bore upon Israel with such crushing weight, was quite of its own kind--systematic, cruel, relentless, and utterly regardless. In general, the provinces of the Roman Empire, and what of Palestine belonged to them, were subject to two great taxes--poll-tax (or rather income-tax) and ground-tax. All property and income that fell not under the ground-tax was subject to poll-tax; which amounted, for Syria and Cilicia, to one per cent. The "poll-tax" was really twofold, consisting of income-tax and head-money, the latter, of course, the same in all cases, and levied on all persons (bond or free) up to the age of sixty-five--women being liable from the age of twelve and men from that of fourteen. Landed property was subject to a tax of one-tenth of all grain, and one-fifth of the wine and fruit grown, partly paid in product and partly commuted into money. * ┘няAsL, &А[ А2РШЪВАВВВВ * Northern Africa alone (exclusive of Egypt) furnished Rome, by way of taxation, with sufficient corn to last eight months, and the city of Alexandria to last four months (Jewish War, ii,345-401). Besides these, there was tax and duty on all imports and exports, levied on the great public highways and in the seaports. Then there was bridge-money and road-money, and duty on all that was bought and sold in the towns. These, which may be called the regular taxes, were irrespective of any forced contributions, and of the support which had to be furnished to the Roman procurator and his household and court at Caesarea. To avoid all possible loss to the treasury, the proconsul of Syria, Quirinus (Cyrenius), had taken a regular census to show the number of the population and their means. This was a terrible crime in the eyes of the Rabbis, who remembers that, if numbering the people had been reckoned such great sin of old, the evil must be an hundredfold increased, if done by heathens and for their own purposes. Another offence lay in the thought, that tribute, hitherto only given to Jehovah, was now to be paid to a heathen emperor. "Is it lawful to pay tribute unto Caesar?" was a sore question, which many an Israelite put to himself as he placed the emperor's poll-tax beside the half-shekel of the sanctuary, and the tithe of his field, vineyard, and orchard, claimed by the tax-gatherer, along with that which he had hitherto only given unto the Lord. Even the purpose with which this inquiry was brought before Christ--to entrap Him in a political denunciation--shows, how much it was agitated among patriotic Jews; and it cost rivers of blood before it was not answered, but silenced. ╣ЙЪE8М0 .АА2РШЪВАВББББББВ The Romans had a peculiar way of levying these taxes--not directly, but indirectly--which kept the treasury quite safe, whatever harm it might inflict on the taxpayer, while at the same time it threw upon him the whole cost of the collection. Senators and magistrates were prohibited from engaging in business or trade; but the highest order, the equestrian, was largely composed of great capitalists. These Roman knights formed joint-stock companies, which bought at public auction the revenues of a province at a fixed price, generally for five years. The board had its chairman, or magister, and its offices at Rome. These were the real Publicani, or publicans, who often underlet certain of the taxes. The Publicani, or those who held from them, employed either slaves or some of the lower classes in the country as tax-gatherers--the publicans of the NsL8МIew Testament. Similarly, all other imposts were farmed and collected; some of them being very onerous, and amounting to an ad valorem duty of two and a half, of five, and in articles of luxury even of twelve and a half per cent. Harbour-dues were higher than ordinary tolls, and smuggling or a false declaration was punished by confiscation of the goods. Thus the publicans also levied import and export dues, bridge-toll, road-money, town-dues, etc.; and, if the peaceable inhabitant, the tiller of the soil, the tradesman, or manufacturer was constantly exposed to their exactions, the traveller, the caravan, or the pedlar encountered their vexatious presence at every bridge, along the road, and at the entrance to cities. Every bale had to be unloaded, and all its contents tumbled about and searched; even letters were opened; and it must have taken more than Eastern patience to bear their insolence and to submit to their "unjust accusations" in arbitrarily fixing the return from land or income, or the value of goods, etc. For there was no use appealing against them, although the law allowed this, since the judges themselves were the direct beneficiaries by the revenue; for they before whom accusations on this score would have to be laid, belonged to the order of knights, who were the very persons implicated in the farming of the revenue. Of course, the joint-stock company of Publicani at Rome expected its handsome dividends; so did the tax-gatherers in the provinces, and those to whom they on occasions sublet the imposts. All wanted to make money of the poor people; and the cost of the collection had of course to be added to the taxation. We can quite understand how Zaccheus, one of the supervisors of these tax-gatherers in the district of Jericho, which, from its growth and export of balsam, must have yielded a large revenue, should, in remembering his past life, have at once said: "If I have taken anything from any man by false accusation"--or, rather, "Whatever I have wrongfully exacted of any man." For nothing was more common than for the publican to put a fictitious value on property or income. Another favourite trick of theirs was to advance the tax to those who were unable to pay, and then to charge usurious interest on what had thereby become a private debt. How summarily and harshly such debts were exacted, appears from the New Testament itself. In Matthew18:28 we read of a creditor who, for the small debt of one hundred denars, seizes the debtor by the throat in the open street, and drags him to prison; the miserable man, in his fear of the consequences, in vain falling down at his feet, and beseeching him to have patience, in not exacting immediate full payment. What these consequences were, we learn from the same parable, where the king threatens not only to sell off all that his debtor has, but even himself, his wife, and children into slavery (v 25). And what short shrift such an unhappy man had to expect from "the magistrate," appears from the summary procedure, ending in imprisonment till "the last mite" had been paid, described in Luke12:58. +sLcМ( АА2РШЪВАВ АX8Мя└( А▒А"РЪВАВ However, therefore, in far-off Rome, Cicero might describe the Publicani as "the flower of knighthood, the ornament of the state, and the strength of the republic," or as "the most upright and respected men," the Rabbis in distant Palestine might be excused for their intense dislike of "the publicans," even although it went to the excess of declaring them incapable of bearing testimony in a Jewish court of law, of forbidding to receive their charitable gifts, or even to change money out of their treasury (Baba K. x. 1), of ranking them not only with harlots and heathens, but with highwaymen and murderers (Ned. iii. 4), and of even declaring them excommunicate. Indeed, it was held lawful to make false returns, to speak untruth, or almost to use any means to avoid paying taxes (Ned. 27 b; 28 a). And about the time of Christ the burden of such exactions must have been felt acМя└Ill the heavier on account of a great financial crisis in the Roman Empire (in the year 33 or our era), which involved so many in bankruptcy, and could not have been without its indirect influence even upon distant Palestine. +cМ┴( АА2РШЪВАВ yQя└У┼( АгА"РЪВАВ Of such men--despised Galileans, unlettered fishermen, excommunicated publicans--did the blessed Lord, in His self-humiliation, choose His closest followers, His special apostles! What a contrast to the Pharisaical notions of the Messiah and His kingdom! What a lesson to show, that it was not "by might nor by power," but by His Spirit, and that God had chosen the base things of this world, and things that were despised, to confound things that were mighty! Assuredly, this offers a new problem, and one harder of solution than many others, to those who would explain everything by natural causes. Whatever they may say of the superiority of Christ's teaching to account for his success, no religion could ever have been more weighted; no popular cause could ever have presented itself under more disadvantageous circumstances than did the Gospel of Christ to the Jews of Palestine. Even from this point of view, to the historical student familiar with the outer and inner life of that period, there is no other explanation of the establishment of Christ's kingdom than the power of the Holy Ghost. +┴╛┼( АА2РШЪВАВ 4У┼Є╚( АА"РЪВАВ Such a custom-house officer was Matthew Levi, when the voice of our Lord, striking to the inmost depths of his heart, summoned him to far different work. It was a wonder that the Holy One should speak to such an one as he; and oh! in what different accents from what had ever fallen on his ears. But it was not merely condescension, kindness, sympathy, even familiar intercourse with one usually regarded as a social pariah; it was the closest fellowship; it was reception into the innermost circle; it was a call to the highest and holiest work which the Lord offered to Levi. And the busy road on which he sat to collect customs and dues would now no more know the familiar face of Levi, otherwise than as that of a messenger of peace, who brought glad tidings of great joy. +╛┼╔( АА2РШЪВАВ |PЄ╚Щ╩, &АбА"РЪВАВВВВВ --------------------------------------------------------------------------------Copyright StatementThese files are public domain and are a derivative of an electronic edition that is available in the Christian Classics Electronic Library. Bibliography InformationEdersheim, Alfred. "Chapter 4". "Sketches of Jewish Social Life". +╔─╩( АА2РШЪВАВ 5Щ╩∙╩1ТЕл╠ ∙╩ОISBE]1─╩V╦, (АbА6ШИШЪВААВ The International Standard Bible Encyclopedia6∙╩М╦' АА"РЪВАВ TAX; TAXING +V╦╖╦( АА2РШЪВАВ │АМ╦j═3 4АА"РЪВАВВВВВВВВВВВВ I. INTRODUCTION 1. General Considerations 2. Limits of the Discussion II. TAXES IN ISRAEL UNDER SELF-GOVERNMENT 1. In the Earliest Period 2. Under the Theocracy; in the Period of the Judges 3. Under the Kings III. TAXES IN ISRAEL UNDER CONQUERORS 1. Under the Assyrians and Babylonians 2. Under the Persians 3. Under the Ptolemies and Seleucid Kings 4. Under the Romans +╖╦Х═( АА2РШЪВАВ ;j═╨═' А(А"РЪВАВ I. Introduction. +Х═√═( АА2РШЪВАВ E╨═@╬' А<А"РЪВАВ 1. General Considerations: +√═k╬( АА2РШЪВАВ №╘@╬s( Ай А"РЪВАВ Taxation, in the sense of regular, graduated imposts levied by authority upon wealth, whether in the form of flocks and herds, tilled lands or accumulated treasure, is a comparatively late product of social evolution. The beginnings of this trouble-breeding institution are, of course, very ancient. If in the beginning all wealth was common wealth, all property vk╬s─╩ested in the family or tribe, making any kind of levies unnecessary, with the rise of individualism, the prorata setting aside, for common uses, of certain possessions held as private property by individuals, which is the essence of taxation, is inevitable. With the advent of more advanced civilization, by which is meant fixed residence, systematic use and cultivation of defined and limited territory, established political organization centering in rulers of one kind or another, regular taxation must necessarily have begun. Throughout history the burden of taxation has kept pace with the elaboration of the machinery of government; kings, courts, ceremonials, legislative and judicial administration, wars, diplomacy--all these institutions spell expense and, consequently, taxation. In a very real sense, the history of taxation is the history of civilization. +k╬Ю( АА2РШЪВАВ G sх' А@А"РЪВАВ 2. Limits of the Discussion: +Ю( АА2РШЪВАВ З`хЧ' А└А"РЪВАВ In following the history of taxation in the Bible, two lines of development are to be noted: +┬( АА2РШЪВАВ ▒ЙЧs( АА"РЪВАВ Israel's internal history when left to herself, and her experiences as tributary to successive conquerors. These two lines of experience form the main divisions of this article. We shall confine ourselves so far as possible to the civil aspects of the subject, leaving for others those interesting problems of taxation connected with the origin and development of the priestly legislation. +┬Ю( АА2РШЪВАВ 9s╫' А$А"РЪВАВ See TITHE etc. +Ю( АА2РШЪВАВ U.╫W' А\А"РЪВАВ II. Taxes in Israel under Self-Government. +В( АА2РШЪВАВ жW(' А■А"РЪВАВ In the first glimpses of the ancestors of the Hebrew people given us in the Bible, no such institution as taxation appears. +ВS( АА2РШЪВАВ E(Ш' А<А"РЪВАВ 1. In the Earliest Period: +S├( АА2РШЪВАВ vNШ9( АЭА"РЪВАВ Like all primitive communities, the nomadic Hebrews had no regular system of taxation nor use for any. Voluntary presents were given by the less to the more powerful in return for protection or other advantages. These are really ominous words, for even as late as the United Kingdom, when, of a certainty, the voluntary element had long since gone out the royal income was spoken of, with perhaps unconscious irony as "presents" (1 Samuel 10:27; 1 Kings 4:21; 10:25). One great tap-root of the whole after-development of systematic taxation is to be found in this primitive custom of giving presents (Genesis 32:13-21; 33:10; 43:11). The transition is so fatally easy from presents voluntarily given to those which are expected and finally to those which are demanded (2 Kings 16:8; compare 17:4, where the King James Version has "presents"). +├d( АА2РШЪВАВ є9( АчА"РЪВАВ The first evidence of what corresponds to compulsory taxation discoverable in the Bible is in connection with the conquered Canaanites who were compelled to serve under tribute, that is, to render forced labor (Joshua 16:10; 17:13; Judges 1:28-35). In the early custom of making presents to the powerful and in the exactions laid upon conquered peoples, with the necessary public expense of community life as the natural basis, we have the main sources of what grew to be institutional taxation. +dк( АА2РШЪВАВ _8 ' АpА"РЪВАВ 2. Under the Theocracy; in the Period of the Judges: +к4( АА2РШЪВАВ ш PD( А╤ А"РЪВАВ The only fixed impost under theocracy which has a semi-civil character was the so-called "atonement money" (Exodus 30:11-16), really a poll-tax amounting to a half4PD─╩-shekel for each enrolled male member of the community above 20 years of age. The proceeds of this tax were to be used for the service of the Tent of Meeting (see TABERNACLE). It seems to have been levied by the authorities and accepted by the people whenever faithfulness to the ordinances of Yahweh was the order of the day (2 Chronicles 24:4-14; Nehemiah 10:32; note here the emphasis laid upon the offering as voluntary, and the variation in amount from one-half to one-third shekel). In later times this tax was devoted to the service of the temple, and was paid by Jews at a distance during the Dispersion. Josephus speaks of the large amounts accruing to the temple-treasury from this source (Ant., XIV, vii, 2). It was still collected as the distinctive temple-tax levied upon the citizen as such (Matthew 17:24). It is interesting to note that Jesus paid it under protest and with one of the most distinctive of His miracles, on the ground of His being the founder and head of a new temple, and hence, not subject to the impost which was the badge of citizenship in the old order. +4{D( АА2РШЪВАВ DPD┐F( А9А"РЪВАВ The period of the Judges was too disorganized and chaotic to exhibit many of the characteristics of a settled mode of procedure. As far as we know the only source of public moneys was the giving of presents. If the action of Gideon (Judges 8:24) is to be taken as indicating the ordinary policy of the period, the judges received nothing. more than a share of the spoil taken in battle. The account emphasizes, evidently with purpose, the fact that Gideon proffers a request (Judges 8:24), and that the people respond freely and gladly. +{DъF( АА2РШЪВАВ >┐F(G' А.А"РЪВАВ 3. Under the Kings: +ъFSG( АА2РШЪВАВ ф(G_L( А╔ А"РЪВАВ As was to be expected, taxation assumes far greater prominence the moment we cross the threshold of the kingdom. 1 Samuel 8:10-18 is equally significant for our purpose whether it was, as appears on the face of the narrative, the actual words of warning uttered by Samuel in view of the well-known attitude of kings in general, or a later recension from the viewpoint of experience. In either case, the passage gives us a fairly exhaustive list of royal prerogatives. Aside from various forms of public and private service, the king would take (note the word) the best of the vineyards, etc., together with a tenth of the seed and of the flocks. The underlying principle, suggested by Samuel's summary and fully exemplified in the actions of Israel's kings, is that the king would take what he needed for his public and private needs from the strength and substance of his people. Constitutional laws regulating the expenditure of public funds and the amount of exactions from the people in taxation seem never to have been contemplated in these early monarchies. The king took what he could get; the, people gave what they could not hold back. The long battle for constitutional rights has centered from the beginning about the matter of taxation. +SGКL( АА2РШЪВАВ ▓К_L├( АmА"РЪВАВ In Ezra 4:13, a part of a letter addressed to Artaxerxes by officials "west of the river" (see whole passage Ezra 4:7-24) who were hostile to the Jews, it is charged that in the event of rebuilding the city the inhabitants would not pay "tribute, custom, or toll." These three words, which are evidently combined in a formula and indicate three distinct classes of taxes, are interesting as being characteristic of the Persian period. +`┴i├( АА2РШЪВАВ ?>├и├' А0А"РЪВАВ The three words are: +i├╙├( АА2РШЪВАВ Сjи├d─' А╘А"РЪВАВ (1) middah = "tribute" (Ezra 4:13,10; compare Nehemiah 5:4, where the expression is "king's tribute"); +╙├П─( АА2РШЪВАВ [4d─ъ─' АhА"РЪВАВ (2) belo = according to Gesenius under the word: +П─┼( АА2РШЪВАВ wPъ─М┼' АаА"РЪВАВ "tax on articles consumed" or "excise". (HDB "impost") (Ezra 4:13,10; 7:24); +┼╖┼( АА2РШЪВАВ iBМ┼ ╞' АДА"РЪВАВ (3) halakh = "road-toll" or "custom tax" (Ezra 4:13,10; 7:24). +╖┼K╞( АА2РШЪВАВ sL ╞╛╞' АША"РЪВАВ These Assyrian words are to be contrasted with the words used elsewhere: +K╞щ╞( АА2РШЪВАВ ╜Х╛╞ж╟( А+А"РЪВАВ (1) mac = "forced labor" (1 Kings 5:13 (Hebrew 5:27); compare ut sup. Joshua 16:10; 17:13; Judges 1:28,30,33,35; Deuteronomy 20:11; Esther 10:1); +щ╞╤╟( АА2РШЪВАВ V/ж╟'╚' А^А"РЪВАВ (2) massa' = "burden" (2 Chronicles 17:11); +╤╟R╚( АА2РШЪВАВ д}'╚Ў╚' А·А"РЪВАВ (3) mekhec ="measure," used of tribute exacted for Yahweh, taken from people, cattle, and spoil, etc. (Numbers 31:25-31). +R╚!╔( АА2РШЪВАВ нЕЎ╚╬╔( АА"РЪВАВ From this enumeration and comparison it will be seen that the Hebrew had no general word corresponding to the English word "tax." +!╔∙╔( АА2РШЪВАВ З_╬╔А╠( А┐А"РЪВАВ To return to the situation in the Persian period, it is evident that the Persian rulers exacted practically the same classified tributes, direct and indirect, that are found elsewhere. It is recorded that Artaxerxes, in response to the letter of his officers in Palestine (Ezra 4:21), stopped the work of the rebuilding of Jerusalem in anticipation of the refusal of the Jewish leaders to pay taxes. The work was resumed in the 2nd year of Darius under the protection of a royal decree which gave to the Jewish authorities a sufficient amount from the "tribute beyond the river" to finish without delay. +∙╔л╠( АА2РШЪВАВ P(А╠( АQА"РЪВАВ Artaxerxes, in addition to his generous gifts, exempted the priests and temple-servants from all taxation (Ezra 7:24). In the days of Nehemiah a serious condition arose. The king's tribute was so heavy that the Jewish common people were compelled to borrow money upon mortgages, and in so doing fell into the hands of usurers of their own people, by whom they were so impoverished as to be compelled to sell their sons and daughters into slavery (Nehemiah 5:1-13). In addition to the royal tribute, they were forced to support the governors who were entitled to bread, wine and forty shekels of silver annually (Nehemiah 5:14,15). In the prayer offered on the fast day (Nehemiah 9) it was asserted that their burdens of taxation were so heavy that they were servants in their own land (Nehemiah 9:36,37). л╠─╩+л╠7( АА2РШЪВАВ U.М' А\А"РЪВАВ 3. Under the Ptolemies and Seleucid Kings: +7╖( АА2РШЪВАВ ю╞Ме( АНА"РЪВАВ The Ptolemies, who practically controlled Palestine from 301 to 218 BC, do not appear to have been excessive in their demands for tribute (twenty talents for Jews (Ant., XII, iv, 1) seems no great amount), but the custom which they introduced, or at least established, of farming the taxes to the highest bidder, introduced a principle which prevailed through all the subsequent history and was the cause of much popular suffering and discontent. The story of Joseph, the Jewis tax-collector (Ant., XII, iv, 1-5), who was for 23 years farmer-general of taxes for Palestine under Ptolemy Euergetes, and the cause of "a long train of disasters" is peculiarly significant for the student of the New Testament. +╖╨( АА2РШЪВАВ *е·( АА"РЪВАВ The conquest of Palestine by Antiochus the Great (202 BC) brought a certain amount of relief to the "storm-tossed" (Josephus) Jews of Palestine, as of old the buffer state between contending powers. According to Josephus (Ant., XII, iii, 3), Antiochus gave the Jews generous gifts in money, remitted their taxes for three years, and permanently reduced them one-third (see Kent's discussion of the credibility of these statements, Historical Series for Bible Students, Babylonian, Persian, Greek Periods, 296). +╨%( АА2РШЪВАВ G·l( А?А"РЪВАВ That the Selucid kings were particularly severe in their exactions is clearly shown in the letter of Demetrius to the Jews, whose favor he was seeking in rivalry with Alexander Balas of Smyrna,the pretender to the Selucid throne (see 1 Macc 10:26-30; 11:34,35; 13:39; compare 11:28). +%Ч( АА2РШЪВАВ mFl' АМА"РЪВАВ In this quoted letter Demetrius promises the following exemptions: +Ч/( АА2РШЪВАВ U.Д' А\А"РЪВАВ from (1) "tributes" (phori = "polltaxes"); +/п( АА2РШЪВАВ ;Дъ' А(А"РЪВАВ (2) tax on salt; +п ( АА2РШЪВАВ oHъД ' АРА"РЪВАВ (3) crown taxes (stephanoi = "crowns of gold" or their equivalents); + п ( АА2РШЪВАВ T-Д ' АZА"РЪВАВ (4) the tribute of one-third of the seed; +п . ( АА2РШЪВАВ oH Э ' АРА"РЪВАВ (5) another of one-half of the fruit of the trees (1 Macc 10:29,30). +. ╚ ( АА2РШЪВАВ э┼Э ╡( АЛА"РЪВАВ This seems almost incredibly severe, but evidence is not lacking of its probability (Lange's Commentary Apocrypha, edition 1901, 525). With Selcucus IV (187-176 BC) the Jews felt for the first time, indirectly but powerfully, the pressure of Rome. This disreputable ruler had to pay tribute to Rome as well as to find means whereby to gratify his own passion for luxury, and was correspondingly rapacious in the treatment of his subjects (2 Macc 3). +╚ р( АА2РШЪВАВ ?╡ ' А0А"РЪВАВ 4. Under the Romans: +рJ ( АА2РШЪВАВ @ ЦA( А1А"РЪВАВ During the early part of the Heroadian epoch, taxes were paid to the king and collected by officers appointed by him. This method which worked fairly well, at least under Herod the Great, had passed away before any books of the New Testament were written. After the deposition of Archelaus (6 AD), at the request of the Jews themselves, Judea was incorporated into the Roman empire and put under procurators who were in charge of all financial administration, although the tetrarchs still collected the internal taxes. This fact conditions all that is to be said about "tribute" and "publicans" in connection with the New Testament. It is to be noted fiJ ЦA─╩rst of all (a fact that is often overlooked by the student) that in the imperial era the direct taxes were not farmed out, but collected by regular imperial officers in the regular routine of official duty. The customs or tolls levied upon exports and imposts, and upon goods in the hands of merchants passing through the country, were sold to the highest bidders, who were called publicans. +J ┴A( АА2РШЪВАВ ЫtЦA\B' АшА"РЪВАВ With this distinction clearly in mind we may dismiss the subject of general taxation with the following remarks: +┴AЗB( АА2РШЪВАВ щ\BШF( А╙А"РЪВАВ First that the taxes in Judea went to the imperial treasury (Matthew 22:17; Mark 12:14; Luke 20:22); second that these taxes were very heavy. These two facts explain why the question of paying tribute to Caesar, which our Lord was obliged to meet, was so burning an issue. It touched at once religious and financial interest--a powerful combination. In 7 AD, immediately after the appointment of Coponius as procurator, Quirinius (see Quirinius, New Testament Chronology, etc.) was sent to Judea to take a census (apographe) for the purpose of poll-tax (kensos, phoros, or epikephalaion (Matthew 22:17; Mark 12:13,14; Luke 20:20)). This census was the occasion for the bloody uprising of Judas of Gamala (or Galilee) (Acts 5:37; compare Ant, XVIII, i 1, 6).As a matter of historical faxct this same census was the occasion of the final destruction of the Jewish commonwealth, for the fierce antagonism to Rome which was aroused at that time never died out until it was extingushed in blood, 70 AD. +ЗB├F( АА2РШЪВАВ лГШFnJ( АА"РЪВАВ We are now free to discuss thos matters which center in a general way about the term "publican." According to Stapfer (PTC, 215) this term (telones) is commonly used to cover several grades of minor officials engaged in the customs service. The word was extended in meaning from the publicanus, properly so called, the farmer-general of a province, to his subordinate local officils. The publicans of the New Testament "examined the goods and collected tolls on roads and bridges" (Stapfer, op. cit., 216; compare Matthew 9:9). These tolls (Latin, portoria; Greek tele) were collected in Palestine at Caesarea, Capernaum and Jericho (Josephus, BJ, II, xiv, 4). Those collected at Capernaum went into the treasury of Herod Antipas. At Jericho there was a chief publican (architelones), but most of the publicans mentioned in the New Testament were probably subordinate to men higher in authority. +├FЩJ( АА2РШЪВАВ ЦnnJ;Б( А▌А"РЪВАВ Sufficient cause for the unpopularity of publicans in New Testament times is not far seek. Hatred of paying duties seems to be ingrained in human nature. Customs officials are always unpopular. The method is necessarily inquisitorial. The man who opens one's boxes and bundles to appraise the value of what one has, is at best a tolerated evil. In Judea, under the Roman system, all circumstances combined to make the publican the object of bitter hatred. He represented and exercised in immediate contact, at a sore spot with individuals, the hatred power of Rome. The tax itself was looked upon as an inherent religious wrong, as well as civil imposition, and by many the payment of it was considered a sinful act of disloyalty to God. The tax-gatherer, if a Jew, was a renegade in the eyes of his patriotic fellows. He paid a fixed sum for the taxes, and received for himself what he could over and above that amount. The ancient and widespread curse of arbitrariness was in the system. The tariff rates were vague and indefinite (see Schurer, HJP, I, ii, 67 f). The collector was thus always under the suspicion of being an extortioner and probably was in most instances. The name was apt to realize itself. The unusual combination in a publican of petty tyrant, renegade and extortioner, made by circumstances almost inevitable, was not ЩJ;Б─╩conductive to popularity. In the score of instances in the New Testament where publicans are mentioned, their common status, their place in the thought and action of Jesus, their new hope in the gospel are clearly set forth. The instances in which our Lord speaks of them are especially illuminating: +ЩJfБ( АА2РШЪВАВ р;БnВ( А┴А"РЪВАВ (1) He uses them on the basis of the popular estimate which the disciples undoubtedly shared, to point in genial irony a reproach addressed to His hearers for their low standard of love and forgiveness (Matthew 5:46,47). +fБЩВ( АА2РШЪВАВ ╟ЯnВ`Г( А?А"РЪВАВ (2) He uses the term in the current combination in giving directions about excommunicating a persistently unrepentant member of the church (Matthew 18:17). +ЩВЛГ( АА2РШЪВАВ ъ`ГЭД( А╒А"РЪВАВ (3) He uses the term in the popular sense in describing the current condemnation of His attitude of social fellowship with them, and constructively accepts the title of "friend of publicans and sinners" (Matthew 11:19; Luke 7:34). +ЛГ╚Д( АА2РШЪВАВ ц╛ЭДоЕ( А}А"РЪВАВ (4) Most significant of all, Jesus uses the publican, as He did the Samaritan, in a parable in which the despised outcast shows to advantage in an attitude acceptable to God (Luke 18:9). +╚Д┘Е( АА2РШЪВАВ с╣оЕ║Й( АsА"РЪВАВ This parable is reinforced by the statement, made more than once by our Lord, that the readiness to repent shown by the publicans and other outcasts usually found with them was more promising of salvation than the spiritual pride shown by some who were satisfied with themselves (Luke 3:12; compare 7:29; Matthew 21:31,32; Luke 15:1). The choice of Levi as a disciple (Matthew 10:3, etc.) and the conversion of Zaccheus (Luke 19:8), of whom Jesus speaks so beautifully as a son of Abraham (Luke 19:9), justified the characteristic attitude which our Lord adopted toward the despised class, about equally guilty and unfortunate. He did not condone their faults or crimes; neither did He accept the popular verdict that pronounced them unfit for companionship with the good and without hope in the world. According to the teaching and accordant action of jesus, no man or woman is without hope until the messenger of hope has been definitely rejected. +┘ЕхЙ( АА2РШЪВАВ -║ЙЛ( АА"РЪВАВ It is fitting, if somewhat dramatic, that a study of taxation--that historic root of bitterness periodically springing up through the ages--should end in comtemplation of Him who spoke to an outcast and guilty tax-collector (Luke 19:10) the wonderful words: +хЙ=Л( АА2РШЪВАВ iBЛжЛ' АДА"РЪВАВ "The Son of man came to seek and to save that which was lost." +=Л╤Л( АА2РШЪВАВ @жЛМ' А2А"РЪВАВ Louis Matthews Sweet }T╤ЛОМ) "АиА2РШЪВАВВ --------------------------------------------------------------------------------LМ┌Н/ ,А;А"РЪВАВВВВАВ Copyright StatementThese files are public domain and are a derivative of an electronic editionthat is available from Crosswire Software. Bibliography InformationOrr, James, M.A., D.D. General Editor. "Entry for 'TAX; TAXING'". "International Standard Bible Encyclopedia", 1915.+ОМО( АА2РШЪВАВ 8┌Н=О1n╣ИА =Оs└StrongsDОБО, (А0А6ШИШЪВААВ Strong's Concordanceжz=О'П, (АЇА"РЪВААВВВ Tax CollectorNT:5057telones (tel-o'-nace); from NT:5056 and NT:5608; a tax-farmer, i.e. collector of public revenue:+БОRП( АА2РШЪВАВ 9'ПЛП' А$А"РЪВАВ KJV - publican.+RП╢П( АА2РШЪВАВ Ж\ЛПH└* $А╕А"РЪВААВ (New Exhaustive Strong's Number╢ПH└Оs and Concordance with Expanded Greek-Hebrew Dictionary.)+╢Пs└( АА2РШЪВАВ 6H└й└1 ╠ ЎВ й└У─VinesL s└ї└, (А@А6ШИШЪВААВ Vine's Expository DictionaryP$й└E├, &АIА"РЪВАВАВ PUBLICANtelones NT:5057 primarily denoted "a farmer of the tax" (from telos, "toll, custom, tax"), then, as in the NT, a subsequent subordinate of such, who collected taxes in some district, "a tax gatherer"; such were naturally hated intensely by the people; they are classed with "sinners," Matt 9:10,11; 11:9; Mark 2:15,16; Luke 5:30; 7:34; 15:1; with harlots, Matt 21:31,32; with "the Gentile," Matt 18:17; some mss. have it in Matt 5:47, the best have ethnikoi, "Gentiles." See also Matt 5:46; 10:3; Luke 3:12; 5:27,29; 7:29; 18:10,11,13.jCї└п├' АЖА"РЪВАВ Note: For architelones, "a chief publican," see CHIEF, B, No. 4.+E├┌├( АА2РШЪВАВ Мeп├f─' А╩А"РЪВАВ (from Vine's Expository Dictionary of Biblical Words, Copyright (c)1985, Thomas Nelson Publishers)-┌├У─) "АА2РШЪВАВВ Bf─╒─1╗АГ ╒─N┼Tiberius DenariusAУ─┼, (А*А6ШИШЪВААВ Tiberius Denarius8╒─N┼2 4АА2РШЪВАБЖ"АВ 6┼Д┼1╚ЎВCГ Д┼╞Coins5 N┼╣┼, (АА6ШИШЪВААВ Coins](Д┼╞5 :АPА2РШЪВт┼┤╒№А ЙААВВ Tiberius Denarius Tribute Penny 8╣┼N╞1▐Гg N╞xMatthew7╞Е╞, (АА6ШИШЪВААВ MatthewЭvN╞"╟' АьА"РЪВАВ 4. The call of Matthew (Levi) and his reception in honor of Jesus (Mark 2 :13-17 ; Matt. 9 :9-13 ; Luke 5 :27-37) .+Е╞M╟( АА2РШЪВАВ ╙н"╟ ╩& А[АВАВ Jesus went out from the house of Peter to walk by the seaside. He needed a brief rest after the sharp conflict with His astute and stubborn enemies. This walk on the beach was a favorite haunt of His. There was place for physical recuperation in the salt-laden breezes and for quiet meditation and prayer after the heated debate. Soon the crowd was gathering about Him again. We do not know how many days of strenuous activity He had in the ministry by the sea before the call .of Levi. It may have been many days; but possibly it was on that same day that He passed by and "saw the son of Alpheus," who may have been the father of James the Less, also later of the Apostolic group.+M╟K╩( АА2РШЪВАВ m- ╩─@ NА[А"РЪВАААААААААВ Levi was a custom-house official. The Talmud distinguishes between the tax collector and the custom house official. The Gabbai collected the regular real estate and income taxes and the poll tax; the Mockhes, the duty on imports, exports, toll on roads, bridges, the harbor, the town tax, and a great multiplicity of other variable taxes on an unlimited variety of things, admitting of much abuse and graft. The very word Mockhes was associated with the idea -of oppression and injustice. The taxes in Judea were levied by publicans, who were Jews, and therefore hated the more as direct officials of the heathen Roman power. Levi occupied the detestable position of a publican of the worst type --a little Mockhes, who himself stood in the Roman custom-house on the highway connecting Damascus and Ptolemais, and by the sea where all boats plied between the domains of Antipas and Philip. The name "publican," which applied to these officials, is derived from the :Latin word publicanus a man who did public duty. The Jews detested these publicans not only on account of their frequent abuses and tyrannical spirit, but because the very taxes they were forced to collect by the Roman government were a badge of servitude and a constant reminder that God had forsaken His people and land in spite of the Messianic hope, founded on many promises of the ancient prophets. The publicans wereK╩─╞ classed by the people with harlots, usurers, gamblers, thieves, and dishonest herdsmen, who lived hard, lawless lives. They were just "licensed robbers" and "beasts in human shape."░ВK╩t. *АА"РЪЖ╙ЧДАБВ According to Rabbinism there was no hope for a man like Levi. He was excluded from all religious fellowship including the Temple and Synagogue. His money was considered tainted and defiled anyone who accepted it. He could not serve as a witness. The Rabbis had no word of help for the publican, because they expected him by external conformity to the law to be justified before God.+─Я( АА2РШЪВАВ ' t╞( А А"РЪВАВ The attitude of Jesus toward the publican was in complete contrast to that of the Rabbis. He had come to seek and save the lost. The Pharisees were separatists, and did not deign to have anything to do with a publican, who was to them no better than a Gentile. But Jesus came not to condemn a whole class or any individuals, but to save every sinner to a better life. He refused to admit that there was anything inherently wrong with paying tribute to the Roman Government, while that continued supreme and maintained order in the land. Why was it wrong to collect the tax? Even though Levi and his colleagues .of the custom-house had been extortioners, Jesus would fling open the door of repentance and salvation to them. He despaired of none, not even the worst.+Яё( АА2РШЪВАВ T&╞E. *АMА"РЪВАААВ Jesus made himself a friend of men, even of the publicans and the worst of sinners. By doing this, He "made Himself of no reputation" so far as the elite society was concerned. But He was a friend of all classes, the rich and the poor, the learned and the illiterate, the good and the bad.+ёp( АА2РШЪВАВ █│EK( АgА"РЪВАВ Capernaum, being located on the Via Maris and being a busy populous center, had a large custom-house with a correspondingly large number of tax-gatherers. It was located at the-px) "АА2РШЪВАВВ : K▓1аCГ ▓ Zacchaeus9 xы, (АА6ШИШЪВААВ Zacchaeus-▓ ) "АА2РШЪВАВВ 1ы 1 р╫ HTimes New RomanArialSymbolTimes New Roman CETimes New Roman CyrTimes New Roman GreekTimes New Roman TurTimes New Roman (Hebrew)Times New Roman (Arabic)Times New Roman BalticА АА3f ]TГєАузВлrАА╣ИCГМ┘ 8T╠ ЎВАg/&;)F24 Ъ CoinsConclusionCustomsDictionariesEastonsEdersheimEncyclopediasHistoryIntroduction ISBE$Jesus and the Tax Collectors(Matthew,N.T. Tax Collectors0Name4Overview8Smiths<Strongs@Tiberius DenariusDVinesHWelcomeLZacchaeusP/&;)Lz ┐ Welcome8Overview┘ NameАHistoryАCustomsМN.T. Tax CollectorsZМJesus and the Tax CollectorsуDictionariesrEncyclopediasєConclusionАIntroductionзВEastonsTSmithsлEdersheim╣ИISBE╠ StrongsАVinesЎВTiberius DenariusГCoinsCГMatthewgZacchaeusx/&;)L4 P √П│ДзВ=ОШ8ВбЩАN-жлд`ъ┼╠ ┼┤╒№ЎВAT╣Иўф$┘ (╚cМ0AуоАГ∙Ж▌А╦▄{gvлT$└ў%5А(-╖8TЪIbBАцI*KCГq┴R;╓1[єkElurЬУlpЬo%l╒ d]┴(ПЛп}B9phXH\R{R,┐Жn╞=ЧзТ╘82nqKЬ-P(* 3ЫnЪ░Пж╚╜├╤Йз@89zop┤ F А ┬nnчРtЙX:┬бЙч╔зц╚zшшцЁЇ═чЁн▒▓лСУЗ▓цеш°х╦Ї╠6|EВ╔Ч╪ўу▒ї╬Ує╨└°шrё╤в°ш°шOя▐Ис▄У═╩hГВ╣чхs╧═И°°Ш°°╚°°╪°°ш°°QVV.юЎпЇ°Sь°м╤╘rь°Эрш|┌шИш°OЮпnо╗Шш°Р░╢╝ц║у(╛с8┐рЬ┴Pо╟h╪°3╦°1й╬╝°╝°H╗тS╠°n╚шx╪°ихmТитX╜ф(╕°9М▓и°(иш8╕°h╚°lНЮШш Л╘и°Б┐Ш▀8ишH╕°h╕ф(и°*Vp>qРx╚°М╨°Т╚ш *0╚ц°Ш°m│.П╧X╕°|╕тИшx╚Ш°(Шш8и°3F8ШшHиўHЩ▄h╕°к╤ёИ°x╪ :hИш(Ш°&xшh╚XиMТИ°x╪(Иш8Ш°Xи°Xачhихx╕°!m╝x°h╪X╕:xxш(И°#^б=r░QН╤hшx°0s═PШ°hи°'