Bible Dictionary

First mentioned in the command (Ex. 30:11-16) that every Jew from twenty years and upward should pay an annual tax of "half a shekel for an offering to the Lord." This enactment was faithfully observed for many generations (2 Chr. 24:6; Matt. 17:24). Afterwards, when the people had kings to reign over them, they began, as Samuel had warned them (1 Sam. 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 (Rom. 13:1-7; 1 Pet. 2:13, 14). Mention is made of the tax (telos) on merchandise and travellers (Matt. 17:25); the annual tax (phoros) on property (Luke 20:22; 23:2); the poll-tax (kensos, "tribute," Matt. 17:25; 22:17; Mark 12:14); and the temple-tax ("tribute money" = two drachmas = half shekel, Matt. 17:24-27; comp. Ex. 30:13). (See [623]TRIBUTE.)

The name of several Syrian kings from B.C. 280 to B.C. 65. The most notable of these were, (1.) Antiochus the Great, who ascended the throne B.C. 223. He is regarded as the "king of the north" referred to in Dan. 11:13-19. He was succeeded (B.C. 187) by his son, Seleucus Philopater, spoken of by Daniel (11:20) as "a raiser of taxes", in the Revised Version, "one that shall cause an exactor to pass through the glory of the kingdom." (2.) Antiochus IV., surnamed "Epiphanes" i.e., the Illustrious, succeeded his brother Seleucus (B.C. 175). His career and character are prophetically described by Daniel (11:21-32). He was a "vile person." In a spirit of revenge he organized an expedition against Jerusalem, which he destroyed, putting vast multitudes of its inhabitants to death in the most cruel manner. From this time the Jews began the great war of independence under their heroic Maccabean leaders with marked success, defeating the armies of Antiochus that were sent against them. Enraged at this, Antiochus marched against them in person, threatening utterly to exterminate the nation; but on the way he was suddenly arrested by the hand of death (B.C. 164).

(1.) Heb. matstsab, a station; a place where one stands (1 Sam. 14:12); a military or fortified post (1 Sam. 13:23; 14:1, 4, 6, etc.). (2.) Heb. netsib, a prefect, superintendent; hence a military post (1 Sam. 10:5; 13:3, 4; 2 Sam. 8:6). This word has also been explained to denote a pillar set up to mark the Philistine conquest, or an officer appointed to collect taxes; but the idea of a military post seems to be the correct one. (3.) Heb. matstsebah, properly a monumental column; improperly rendered pl. "garrisons" in Ezek. 26:11; correctly in Revised Version "pillars," marg. "obelisks," probably an idolatrous image.

One 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).