Topical Encyclopedia
Definition and Historical Context:Taxes in biblical times were compulsory contributions levied by governing authorities on individuals and property. These taxes were used to support the government, fund public projects, and maintain the temple and religious services. The concept of taxation is evident throughout the Bible, reflecting the socio-political and economic structures of ancient Israel and the surrounding empires.
Old Testament References:In the Old Testament, taxation is often associated with the monarchy and the temple. During the reign of Solomon, taxes were levied to support the king's extensive building projects, including the construction of the temple (
1 Kings 5:13-18). The Israelites were also required to pay a tithe, a form of religious tax, to support the Levites and the temple services (
Leviticus 27:30-33).
The prophet Samuel warned the Israelites about the burdens of taxation that would come with a human king: "He will take a tenth of your grain and your vintage and give it to his officials and attendants" (
1 Samuel 8:15). This warning highlighted the potential for abuse and the heavy burden that taxes could impose on the people.
New Testament References:In the New Testament, taxes are a significant theme, particularly in the context of Roman rule over Judea. The Roman Empire imposed various taxes, including the poll tax, which was a source of contention among the Jewish people. The most notable reference to taxes in the New Testament is the encounter between Jesus and the Pharisees regarding the payment of taxes to Caesar. Jesus famously responded, "Give to Caesar what is Caesar’s, and to God what is God’s" (
Matthew 22:21). This statement underscored the distinction between civic duty and spiritual obligation.
The tax collector, a despised figure in Jewish society due to their association with Roman oppression and corruption, is also a recurring character in the Gospels. Jesus' interaction with tax collectors, such as Zacchaeus (
Luke 19:1-10), demonstrates His message of redemption and the transformative power of grace.
Apostolic Teachings:The Apostle Paul addresses the issue of taxes in his epistle to the Romans, emphasizing the Christian's responsibility to submit to governing authorities: "This is also why you pay taxes. For the authorities are God’s servants, who devote themselves to their work" (
Romans 13:6). Paul’s teaching reflects the belief that government, as an institution ordained by God, has the right to levy taxes for the common good.
Theological Implications:Taxes in the Bible are often seen as a necessary part of living in a structured society. They serve as a reminder of the believer's dual citizenship: one in the earthly realm and one in the heavenly kingdom. While taxes are a civic duty, the Bible encourages believers to prioritize their spiritual obligations and to trust in God's provision.
Practical Considerations:For Christians, the biblical perspective on taxes calls for integrity and honesty in financial dealings. It also encourages believers to view their contributions as part of their stewardship responsibilities, supporting both civic infrastructure and the work of the church. The biblical narrative on taxes challenges Christians to balance their obligations to earthly authorities with their ultimate allegiance to God.
Smith's Bible Dictionary
TaxesI. 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, (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 thedidrachma , (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 king's 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 governor's 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. Theportoria 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.
Easton's Bible Dictionary
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).
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, 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 (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; Comp.Exodus 30:13). (seeTRIBUTE.)
Greek
5057. telones -- tax collector... tax collector. Part of Speech: Noun, Masculine Transliteration: telones Phonetic
Spelling: (tel-o'-nace) Short Definition: a collector of
taxes Definition: a
...5411. phoros -- tribute
... tribute, especially on persons. Word Origin from phero Definition tribute
NASB Word Usage tax (2),taxes (3). tribute. From phero; a...
Strong's Hebrew
5065. nagas -- to press, drive, oppress, exact... distress, driver, exactor, oppressor, raiser of
taxes, taskmaster. A primitive
root; to drive (an animal, a workman, a debtor, an
...5674. abar -- to pass over, through, or by, pass on
... beyond, by, -enger, on, out, over, through), (cause to, make) + proclaim(-amation),
perish, provoke to anger, put away, rage, + raiser oftaxes, remove, send...
4061. middah -- tribute
... Word Origin (Aramaic) corresponding to middah Definition tribute NASB Word
Usage tax (1),taxes (1), tribute (3). toll, tribute....
Library
Equalization of the More OppressiveTaxes.
... Book IV. Chapter III."Equalization of the More OppressiveTaxes. And whereas
some persons found fault with the surveys of land...
Remission of a Fourth Part of theTaxes.
... Book IV. Chapter II."Remission of a Fourth Part of theTaxes. The extent
to which he studied the general happiness and prosperity...
Letter Lxxxviii. Without Address on the Subject of the Exaction of...
... TOU AGIOU BAChILEIOU PERI TOU PNEUMATOCh BIBLION. Letter LXXXVIII. Without
address on the subject of the exaction oftaxes. Your...
The Friend of Sinners
... For first, thesetaxes were not taken by the Jewish government, but by the
Romans"heathen foreigners who had conquered them, and kept them down by soldiery...
Concerning Zamaris, the Babylonian Jew; Concerning the Plots Laid...
... to him from all those parts where the ancient Jewish laws were observed, and the
country became full of people, by reason of their universal freedom fromtaxes...
The Historical Situation
... of government, having command of the army, and being the final resort in legal
procedure, as well as supervising the collection of the customs andtaxes....
How Antiochus Made a League with Ptolemy and How Onias Provoked...
... And upon the division of thetaxes between the two kings, all the principal men
framed thetaxes of their several countries, and collecting the sum that was...
How the Kings of Asia Honored the Nation of the Jews and Made them...
... and let the senate, and the priests, and the scribes of the temple, and the sacred
singers, be discharged from poll-money and the crown tax and othertaxes also...
History Of Egypt, Chaldaea, Syria, Babylonia, and Assyria, V 2
... royal domain and the slaves, the treasury and the establishments which provided
for its service: the buildings and places for the receipt oftaxes -- The scribe...
Some Words and Works of Jesus
... The Jews could not bear payingtaxes to the Romans, and they hated the
publicans. They would not eat with them or talk with them....
Thesaurus
Taxes (19 Occurrences)... 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
...Assessor
... Noah Webster's Dictionary 1. (n.) One appointed to assesstaxes. 2. (n.)
One appointed or elected to assist a judge or magistrate...
Publican (7 Occurrences)
... One who farmed thetaxes (eg, Zacchaeus, Luke 19:2) to be levied from a town or
district, and thus undertook to pay to the supreme government a certain amount....
Caesar (25 Occurrences)
... Is it lawful to paytaxes to Caesar, or not?" (WEB KJV WEY ASV BBE DBY YLT
NAS RSV NIV).... Is it lawful to paytaxes to Caesar, or not?...
Pay (212 Occurrences)
... Is it lawful to paytaxes to Caesar, or not?" (WEB WEY RSV NIV). Matthew 22:21
"Caesar's," they replied.... Is it lawful to paytaxes to Caesar, or not?...
Levy (19 Occurrences)
... Ger. Frohndienst; Fr. corvee). Noah Webster's Dictionary. 1. (n.) The act
of collecting by authority; as, the levy oftaxes. 2. (n...
Tribute (67 Occurrences)
... 22:17 Mark 12:14) = "census," while phoros (Luke 20:22; Luke 23:2 Romans 13:6, 7),
signifies an annual tax on persons, houses, lands, both being directtaxes....
Revenue (10 Occurrences)
... 3. (n.) The annual yield oftaxes, excise, customs, duties, rents, etc., which a
nation, state, or municipality collects and receives into the treasury for...
Payment (168 Occurrences)
... come back from the dead. (BBE). Luke 20:22 Is it right for us to make payment
oftaxes to Caesar or not? (BBE). Luke 23:2 "We have...
Taxing (3 Occurrences)
...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....
Resources
What does the Bible say about paying taxes? | GotQuestions.orgWhat is a sin tax? | GotQuestions.orgShould a Christian pay into Social Security and/or accept Social Security payments? | GotQuestions.orgBible Concordance •
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