Tax is money or goods that powerful nations took from the people who lived in them. This payment, also called tribute, usually included gold, silver, animals, crops, or forced work. Rulers and priests also collected taxes to maintain the temple.
The term “tribute” first appears in Genesis 49:15 (sometimes translated as “forced labor”). In Numbers 31:28 battle spoils were divided to include a tribute for the priests. Initially, the Hebrews gave temple tribute as a voluntary offering to the Lord (Deuteronomy 16:10). Later, it became a required tax (Matthew 17:24).
Taxes in the Ancient World
As early as 2500 BC, taxes affected many aspects of life in the city of Lagash, including income, marriage, divorce, and death. The Sumerians believed the land belonged to the god and the king, so they paid rent or a levy.
Taxes in Ancient Israel
In Egypt, Joseph collected 20 percent of the grain during the seven years of plenty to prepare for the seven years of famine (Genesis 41:25–42:5). Later, during the famine, the people sold their land to Pharaoh, making him the owner of most of Egypt’s land. From then on, the people farmed the land and gave Pharaoh a 20-percent tax on their harvests (Genesis 47:13–26).
Warrior kings like David kept their treasury full without taxing their own people. Conquered people, such as the Canaanites, contributed wealth to the treasury (2 Samuel 8:6–14; 1 Chronicles 27:25–31). This included silver, gold, bronze, 1,700 horsemen, and 20,000 foot soldiers. David and his successors often forced labor from foreigners within Israel's borders (2 Samuel 20:24; 1 Kings 9:20–21).
Israel was probably first taxed during Solomon’s reign. During this time, income came from tribute but not from the spoils of war. To support the court and large building projects, Solomon divided Israel into 12 areas. An officer was placed over each area. The officers provided food and support for the king’s household for one month per year (1 Kings 4:7).
Solomon also earned income by taxing trading caravans passing through his kingdom. Additionally, both foreigners and Israelites were forced to work on major projects, especially the temple (1 Kings 5:13; 9:20–21; 2 Chronicles 8:7–8). Archaeologists have found jar handles from jars stamped with the Hebrew phrase “to the king.” These likely came from large jars used for collecting goods as part of a royal levy (2 Chronicles 2:10).
Jehoshaphat successfully taxed people at home (2 Chronicles 17:5). He also maintained the tribute from abroad, including silver and gold from the Philistines and 7,700 rams and 7,700 he-goats from the Arabs (2 Chronicles 17:11–12). As neighboring empires grew stronger, Judah paid tribute. Sennacherib, king of Assyria, demanded 300 talents of silver and 30 talents of gold, requiring removal of gold from the temple doors (2 Kings 18:14–16). Later, Pharaoh Neco demanded 100 talents of silver and a talent of gold from Judah (2 Kings 23:33). Soon after, Nebuchadnezzar took all treasures from the temple and palace, 10,000 captives, craftsmen, and smiths, leaving few in Jerusalem except the poor (2 Kings 24:13–16).
Foreign Taxation
The Persians established a regular tax system. In this system, satraps (provincial governors) were required to pay fixed sums to the royal treasury (Esther 10:1). Artaxerxes I exempted priests, Levites, and temple workers from taxes (Ezra 7:24). An additional tax for the governor’s household included food, wine, and 40 shekels of silver (Nehemiah 5:14–15). As governor, Nehemiah did not claim this allowance of food because he considered the taxes already burdensome. People had to borrow money against their fields, vineyards, and houses to pay “for the king’s tax.” This means they risked losing their property if they could not repay the loans. Darius allowed Jews to use royal tax money for rebuilding the temple (Ezra 6:7–10).
Under the Seleucids, Ptolemies, and Romans, tax collection changed. The office of tax collector was sold to the highest bidder, who then extracted maximum payments from people to build personal wealth. Jews paid tithes for temple maintenance and taxes up to one-third of grain and half of fruit grown. They also paid excise, sales, and poll taxes.
Taxation in Jewish Law and Practice
In addition to foreign taxes, Jews worldwide aged 20 and older (Exodus 30:11–16) paid a half-shekel annually to support the Jerusalem temple (Matthew 17:24), even after the temple’s destruction in AD 70. Jesus was questioned about this tax (Matthew 17:25) and the lawfulness of paying taxes to Rome (Matthew 22:17; Mark 12:14–15; Luke 20:22). Despite Jesus’ famous reply—“Give to Caesar what is Caesar’s, and to God what is God’s” (Matthew 22:21; Mark 12:17; Luke 20:25)—he was accused before Pilate of forbidding taxes to Caesar (Luke 23:2). The early church also supported the legality of taxation as a civic duty (Romans 13:5–7).