Taxes in the Bible

The Bible has much to say about, and many examples of, taxes. God’s plan for taxation in ancient Israel was compassionate, effective, and limited. Modern thinkers, policy makers, and voters would do well to move American, Western, and world tax and government policies closer to what our ancestors would recognize.

By Mark D. Harris

Governments, like people, have always tried to procure as many resources as possible from everywhere they could. Resources ranged from beautiful things (seashells, beads, precious metals, precious stones) to products (grain, wine, cotton) to labor (forced labor, slavery). Taxation is, by definition, involuntary. Freewill offerings, such as what the Hebrews gave to build the tabernacle (Exodus 35:20-35), are not included in this discussion.

Taxation in pre-history

Hunter-gatherer societies found food in their environment, such as nuts, fruits, and fungi. They also fished and hunted wild animals. In places where water was lacking, and consequently food density was low, hunter-gatherers had to travel from place to place over a wide area. The need to move discouraged individual accumulation of wealth since possessions had to be carried, dragged, or floated. [1] Social mores further minimized displays of vanity and authority. The only insurance hunter gatherer societies have against scarcity and even starvation in lean times is moving elsewhere and pooling resources.[2] As a result, such societies held many things in common, a communalism that presages later taxation. In places better resourced, egalitarianism was less pronounced.

Agriculture (beginning about 10,000 BC) produced far greater wealth, from food to clothing to other requirements of life. Populations grew. People in agricultural societies were able to specialize rather than merely subsist, so knowledge and technology advanced. Individuals and families could not, by themselves, build the irrigation systems required for agriculture in Mesopotamia and elsewhere, so hierarchies arose. Greater wealth in settled societies provided tempting targets for marauding bands, so agricultural nations raised armies to protect themselves. Sadly, these armies also attacked others. Kings, armies, and government bureaucrats require resources to raise and sustain, so taxes in many forms popped up.

Taxation and commerce led to huge societal changes. The Sumerians developed the first accounting system in the prehistoric Middle East, which they used to keep track of tax revenue and commerce.[3] In this system, clay balls represented amounts of a valuable item. For example, one clay ball represented one measure of grain, and two clay balls represented two measures.[4] This system eventually morphed into symbols on clay tablets. In Egypt, the counting system was written and on papyrus.[5]

Taxation in the Bible

Tax (נָגַשׂ – nāḡaś) occurs 23 times in the Old Testament (KJV). It means to “press, drive, oppress, exact, exert demanding pressure.”[6] Tax (עֵרֶךְ – ʿēreḵ) occurs 33 times in the Old Testament (KJV) and means “estimation, set at, equal, set in order, price, proportion, set, suit, taxation, values.”[7] Tax (ἀπογραφή – apographē and ἀπογράφω – apographō) appear five times in the New Testament (KJV) and describe enrolling in public records.

None need doubt that taxation was resented in ancient Israel just as it is throughout the world today. God’s warnings to Israel about what would happen if they chose a king vividly illustrate the dangers in moving from a relatively egalitarian tribal theocracy to a monarchy (1 Sam 8:10-18). In a theocracy, tithes serve similar purposes as taxes do in a secular government.[8] However, without the administrative burden, the taxes in Israel were much lower in the period of the judges than in the monarchy. Notably, except for temple workers such as the Levites, no exemptions or special stipulations from taxation occur in the Bible.[9]

Nagas – A review of the usages of this word in the Bible

1. Exodus 3:7 and chapter 5 – Egyptian taskmasters afflicting the Hebrew people.
2. Deut 15:2-3 – During the Sabbath year, creditors release Hebrew debtors from debt, not exact Exacting debt from foreigners is tolerated.
3. 1 Samuel 13:6 – Israel was hard-pressed in a battle against the Philistines.
4. 1 Samuel 14:24 – Israel was distressed after Saul put them under an oath not to eat in a battle against the Philistines.
5. 2 Kings 23:35 – Jehoiakim exacting taxes on Judah to pay the tribute required by Pharoah Neco.
6. Job 3:18 – The dead do not hear the voices of their oppressors.
7. Job 39:9 – The wild donkey does not hear the voice of the one who drives
8. Isaiah 3:5, 12 – Due to the sin of the people of God, women rule, and children oppress
9. Isaiah 9:4 – God has broken the yoke of the oppressor of Israel.
10. Isaiah 14:2,4 – Israel shall rule over its oppressors.
11. Isaiah 53:7 – The Messiah will be oppressed.
12. Isaiah 58:3, 60:17 – Words against Israel’s oppressors.
13. Daniel 11:20 – In the final days, God will raise up an oppressor, a “raiser of taxes.”
14. Zechariah 9:8, 10:4 – No oppressor will harm Israel.

Erek – A review of the usages of this word in the Bible

1. Exodus 40:4 and 40:23 – Arrange what belongs on the table in the tabernacle.
2. Leviticus 5:15, 18, 6:6 – Shekel valuation for a guilt offering.
3. Leviticus 27 – Valuation for slaves and other items.
4. Numbers 18:16 – Valuation for redemption of the first born.
5. Judges 17:10 – Maintenance that Micah gave to the Levite.
6. 2 Kings 12:4 – Money needed to repair the temple.
7. 2 Kings 23:35 – Taxes that Jehoiakim levied on Judah to pay the tribute required by Pharoah Neco.
8. Job 28:13 – Man does not know the value of wisdom.
9. Job 41:12 – The order in Leviathan’s body.
10. Psalm 55:13 – A man, a former friend and equal, reproaching another.

Apographe/o– A review of the usages of this word in the Bible

1. Luke 2: 1, 3, 5 – Caesar Augustus decree to count and tax the Roman Empire.
2. Acts 5:37 – Judas of Galilee arose and led a group to rebel against Rome in the day of taxing.
3. Hebrews 12:23 – Followers of Christ are enrolled in heaven.

There are many other forms of taxation in scripture, both levied from and on Israel. In many cases, as is clear from the use of the words above, taxation is considered oppression. Notably, anyone involved in temple service was exempt from many forms of tax (Ezra 7:24).[10]

Taxation in the Old Testament

Poll Tax

The first tax on Israel mentioned in the Bible is the poll tax, or population-based tax. Exodus 30:11-16 (KJV), states,

“And the LORD spake unto Moses, saying,

When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the LORD, when thou numberest them; that there be no plague among them, when thou numberest them.

This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the LORD.

Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the LORD.

The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD, to make an atonement for your souls.

And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the LORD, to make an atonement for your souls.”

A half-shekel has been estimated to be about two day’s wages for a common Hebrew laborer. Every working age male had to pay this tax when they came to celebrate the annual fall (harvest) festival (The Feast of Tabernacles and the Day of Atonement). The poll tax was flat, the same amount for every adult male regardless of wealth. The concept behind the tax was that God gives life to every person, and the tax was paid to God as a ransom for each person’s life. Unlike most other taxes, this tax did not cause resentment, at least some of the time (2 Chronicles 24:8-11).

Nehemiah imposed a poll tax of 1/3 of a shekel per year to maintain the temple (Nehemiah 10:32).

Income Tax

During the famine, Joseph instituted a tax upon the Egyptian people (Genesis 47:20-26).

And Joseph bought all the land of Egypt for Pharaoh; for the Egyptians sold every man his field, because the famine prevailed over them: so the land became Pharaoh’s.

And as for the people, he removed them to cities from one end of the borders of Egypt even to the other end thereof.

Only the land of the priests bought he not; for the priests had a portion assigned them of Pharaoh, and did eat their portion which Pharaoh gave them: wherefore they sold not their lands.

Then Joseph said unto the people, Behold, I have bought you this day and your land for Pharaoh: lo, here is seed for you, and ye shall sow the land.

And it shall come to pass in the increase, that ye shall give the fifth part unto Pharaoh, and four parts shall be your own, for seed of the field, and for your food, and for them of your households, and for food for your little ones.

And they said, Thou hast saved our lives: let us find grace in the sight of my lord, and we will be Pharaoh’s servants.

And Joseph made it a law over the land of Egypt unto this day, that Pharaoh should have the fifth part; except the land of the priests only, which became not Pharaoh’s.

Since Egypt was an agricultural country and major grain producer in the Mediterranean region, taxes were levied in grain. Genesis 41:49 notes that the volume of grain in Egyptian granaries was too much to measure after the seven years of plenty. It may be that the limits of Egyptian arithmetic (a counting/tallying system) dictated why they could not measure the grain.[11] The concept of Pi, required for calculating the volume of a circle, may not have been discovered yet.

Moses at Mount Sinai instituted an income tax of 10% among the Hebrews rather than 20% as the Egyptians paid (Leviticus 27:32). Some commentators speculate that improvements in mathematics and recording improved the efficiency of trade and taxation (and decreased waste and non-payment) enough to pay for the cut in taxes to 10%.[12] The primary purpose of taxes was to honor God, but a temporal purpose of the income tax and the first fruits offerings was to support the priesthood (Deuteronomy 26:10-11).[13]

As predicted in 1 Samuel 8, taxes increased dramatically as the government grew. The daily requirement for sustenance of King Solomon’s court illustrates how much the senior leadership, not including the army and other bureaucrats, consumed (1 Kings 4:21-28). Forced labor, as practiced at the time of Solomon, is another type of income tax (1 Kings 5:13-16). Eventually, the tax burden became so high that the Northern Kingdom rebelled against Solomon’s son, Rehoboam (I Chronicles 10). Israel split in half.

Property Tax

Pharaoh Neco of Egypt was marching north to assist the Assyrian remnants at Carchemish against Nebuchadnezzar, King of Babylon. Unwilling for Neco to march through Judah, King Josiah met him in battle and was killed (609 BC). Neco installed Josiah’s son Jehoiakim as king and demanded tribute (2 Kings 23:34-35). Jehoiakim taxed his people.

And Pharaoh Necho made Eliakim the son of Josiah king in the room of Josiah his father, and turned his name to Jehoiakim, and took Jehoahaz away: and he came to Egypt, and died there.

And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaoh Necho.

Faced with an unexpected and unwanted drain on the treasury, King Jehoiakim was forced to levy a tax on his people based on the amount and value of their property. A similar levy occurred in 2 Kings 15:19-20, when King Menahem of Israel paid 1,000 talents of silver to dissuade King Pul of the Assyrians from attacking him. The money came from the wealthy, presumably based on property. Modern leaders use special assessments, often on property, to pay for infrastructure and other improvements.

Tribute could be money, luxuries (like spices or fabrics), novelties (like elephants or peacocks), or slaves. Egypt, Babylon, Assyria, and Persia took tribute from Israel, but Israel also demanded tribute from its defeated neighbors (2 Samuel 8:1-15).

Indirect Taxes and Special Assessments

Jesus said, “the poor you always have with you.” (Matthew 26:11). As such, God made provision for the poor members among His people. Landowners were told not to thoroughly harvest their crops but to leave a little at the margins of their fields (Deuteronomy 24:19-22). The poor, the foreigners, and others in need could then harvest the remnants. This system provided for the poor, but the poor had to work for what they got. They gleaned. Unlike many modern systems, in which beneficiaries simply receive a check, God’s system for Israel required effort on the part of those helped. Ruth 2:1-7 is the classic example of gleaning in scripture.

When thou cuttest down thine harvest in thy field, and hast forgot a sheaf in the field, thou shalt not go again to fetch it: it shall be for the stranger, for the fatherless, and for the widow: that the Lord thy God may bless thee in all the work of thine hands.

When thou beatest thine olive tree, thou shalt not go over the boughs again: it shall be for the stranger, for the fatherless, and for the widow.

When thou gatherest the grapes of thy vineyard, thou shalt not glean it afterward: it shall be for the stranger, for the fatherless, and for the widow.

And thou shalt remember that thou wast a bondman in the land of Egypt: therefore I command thee to do this thing.

Another indirect tax is the “first fruits” offering (Deuteronomy 24:1-4), in which each family in Israel had to give a basket of produce to God, which was then used to help support the priests.

Special assessments were taxes raised for a specific purpose. King Joash raised money to repair the temple (2 Chronicles 24:5). Moses levied a specific tax to maintain the tabernacle (2 Chronicles 24:6). As noted previously, Nehemiah levied a tax for temple maintenance. Duties and custom taxes on trade goods were common.

Taxation in the Intertestamental Period and New Testament

The Greek city states often contracted out their tax collection tasks to wealthy businessmen rather than using city employed bureaucrats.[14] This practice came to Palestine with Alexander’s armies. The Seleucids demanded 1/3 of all grain, ½ of all fruit, and a portion of the Temple Tax.[15] Rome adopted the Greek practice of selling de facto tax franchises. The types of taxes proliferated, including property (tributum agri), poll (tributum capitus), export, import, income, animal, vehicle, salt, sales, and crop taxes.[16] People paid taxes to use roads, enter towns, and paid additional taxes when emergencies struck. Even after the Jewish temple was destroyed in 70 AD, the Romans demanded that the Jewish survivors keep paying the Temple Tax.

The Romans maintained their high quality and extensive road system by collecting fees. Tax collectors, such as the Apostle Matthew and publican Zaccheus, frequently took more than their share. They were despised. Cheating on taxes was well known, as illustrated when Jesus told the story of the poor steward who changed his master’s accounts, “cooked the books,” to gain influence on others (Luke 16:1-9).

The former 10% tithe as an income tax is not mentioned in the New Testament, except for the pharisee who states, “I fast twice in the week, I give tithes of all that I possess.” (Luke 18:12)

Jesus neither lauded nor condemned taxation, but simply paid it. He paid the poll tax required by the Romans (Matthew 17:24-27). This was probably the same tax that Luke refers to when Joseph and Mary went to Bethlehem (Luke 2:1-3).

And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?

He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?

Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free.

Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee.

Also, Jesus commanded His followers to pay taxes (Matthew 22:15-22).

Then went the Pharisees, and took counsel how they might entangle him in his talk.

And they sent out unto him their disciples with the Herodians, saying, Master, we know that thou art true, and teachest the way of God in truth, neither carest thou for any man: for thou regardest not the person of men.

Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?

But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites?

Shew me the tribute money. And they brought unto him a penny.

And he saith unto them, whose is this image and superscription?

They say unto him, Caesar’s. Then saith he unto them, Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s.

Likewise, Paul told his readers to submit to their governing authorities, which included paying taxes (Romans 13:1-7). While undoubtedly concerned about the heavy level of taxation that the Jews suffered in the first century, Jesus and Paul were more concerned with the eternal salvation of the world.

Conclusion

The total annual tax burden for a Hebrew laborer was probably under 30% of income, but grew under Greek and Roman occupation. The Biblical testimony does not call for anarchy and does not prohibit taxation. The Bible calls for fair taxation, and only what is absolutely needed. Furthermore, the ancient Greek and Hebrew cultures, as evidenced in the languages, suggest that taxation can be a kind of oppression.

Government in God’s plan is far more limited than government in the modern world. Scripture calls for a just society, but one in which individuals, families, and communities care for themselves rather than paying the central government to do it. Israelite life in 1 Kings 4:25, with heavy taxes and huge government, seemed good. But it could not be sustained. The Bible’s examples and teachings on taxation can profitably inform debate and actions on taxation today.

Bibliography

Blue Letter Bible. “H5065 – Nāḡaś – Strong’s Hebrew Lexicon (Kjv).” Blue Letter Bible, 2023. https://www.blueletterbible.org/lexicon/h5065/kjv/wlc/0-1/.

Cashdan, Elizabeth A. “Egalitarianism among Hunters and Gatherers.” American Anthropologist 82, no. 1 (March 1980): 116–20. https://doi.org/10.1525/aa.1980.82.1.02a00100.

Gershon, Livia. “How People Paid Their Taxes in Biblical Times.” JSTOR Daily, April 18, 2017. https://daily.jstor.org/how-people-paid-their-taxes-in-biblical-times/.

Jose, Manuel L., and Charles K. Moore. “THE DEVELOPMENT of TAXATION in the BIBLE: IMPROVEMENTS in COUNTING, MEASUREMENT, and COMPUTATION in the ANCIENT MIDDLE EAST.” Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80. https://doi.org/10.2308/0148-4184.25.2.63.

King, Darwin, Carl Case, and Roosa Jared. “BIBLICAL TAXES: HOW WOULD ADAM SMITH RATE THEM? – ProQuest.” http://www.proquest.com, 2018. https://www.proquest.com/docview/2234398627?pq-origsite=summon.

Tenney, Merrill C. The Zondervan Pictorial Encyclopedia of the Bible. Grand Rapids: Regency Reference Library, 1976.

[1] Elizabeth A. Cashdan, “Egalitarianism among Hunters and Gatherers,” American Anthropologist 82, no. 1 (March 1980): 116–20, https://doi.org/10.1525/aa.1980.82.1.02a00100.

[2] Elizabeth A. Cashdan, “Egalitarianism among Hunters and Gatherers,” American Anthropologist 82, no. 1 (March 1980): 116–20, https://doi.org/10.1525/aa.1980.82.1.02a00100.

[3] Livia Gershon, “How People Paid Their Taxes in Biblical Times,” JSTOR Daily, April 18, 2017, https://daily.jstor.org/how-people-paid-their-taxes-in-biblical-times/.

[4] Manuel L. Jose and Charles K. Moore, “THE DEVELOPMENT of TAXATION in the BIBLE: IMPROVEMENTS in COUNTING, MEASUREMENT, and COMPUTATION in the ANCIENT MIDDLE EAST,” Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80, https://doi.org/10.2308/0148-4184.25.2.63.

[5] A careful student can see some development of mathematics in the Old Testament. In addition to developments in counting, a mathematical approximation (3) of the concept of Pi (3.14159) is found in the circular sea (temple furnishing) in 1 Kings 7:23. The Egyptian Rhind Papyrus (1650 BC) calculates Pi as 3.16. A Babylonian clay tablet from the same era records Pi as 3.125.

[6] Blue Letter Bible, “H5065 – Nāḡaś – Strong’s Hebrew Lexicon (Kjv),” Blue Letter Bible, 2023, https://www.blueletterbible.org/lexicon/h5065/kjv/wlc/0-1/.

[7] ———. “H6187 – ʿēreḵ – Strong’s Hebrew Lexicon (Kjv).” Blue Letter Bible, 2023. https://www.blueletterbible.org/lexicon/h6187/kjv/wlc/0-1/.

[8] Darwin King, Carl Case, and Roosa Jared, “BIBLICAL TAXES: HOW WOULD ADAM SMITH RATE THEM? – ProQuest,” http://www.proquest.com, 2018, https://www.proquest.com/docview/2234398627?pq-origsite=summon.

[9] Manuel L. Jose and Charles K. Moore, “THE DEVELOPMENT of TAXATION in the BIBLE: IMPROVEMENTS in COUNTING, MEASUREMENT, and COMPUTATION in the ANCIENT MIDDLE EAST,” Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80, https://doi.org/10.2308/0148-4184.25.2.63.

[10] Darwin King, Carl Case, and Roosa Jared, “BIBLICAL TAXES: HOW WOULD ADAM SMITH RATE THEM? – ProQuest,” http://www.proquest.com, 2018, https://www.proquest.com/docview/2234398627?pq-origsite=summon.

[11] Manuel L. Jose and Charles K. Moore, “THE DEVELOPMENT of TAXATION in the BIBLE: IMPROVEMENTS in COUNTING, MEASUREMENT, and COMPUTATION in the ANCIENT MIDDLE EAST,” Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80, https://doi.org/10.2308/0148-4184.25.2.63.

[12] Manuel L. Jose and Charles K. Moore, “THE DEVELOPMENT of TAXATION in the BIBLE: IMPROVEMENTS in COUNTING, MEASUREMENT, and COMPUTATION in the ANCIENT MIDDLE EAST,” Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80, https://doi.org/10.2308/0148-4184.25.2.63.

[13] The priests had not only religious duties such as sacrifices but also practiced public health (Lev 13-14), clinical medicine (Lev 13-14), finance (Lev 27), and law (Deut 17). They received no land for their tribe so they could not grow or herd, but they scattered (via Levitical cities) throughout the land to provide administration.

[14] Merrill C Tenney, The Zondervan Pictorial Encyclopedia of the Bible (Grand Rapids: Regency Reference Library, 1976) 603-606.

[15] Merrill C Tenney, The Zondervan Pictorial Encyclopedia of the Bible (Grand Rapids: Regency Reference Library, 1976) 603-606.

[16] Merrill C Tenney, The Zondervan Pictorial Encyclopedia of the Bible (Grand Rapids: Regency Reference Library, 1976), 603-606.