Levy

Levy (Hebrew mas) denotes forced labor service exacted from a subject people. Solomon imposed a levy of 30,000 Israelite men who worked in monthly rotations on the Lebanon cedar project for the temple (1 Kgs. 5:13–14), and subjected the remnant Canaanite population to a permanent levy of bond-service (1 Kgs. 9:20–21). Adoram (Adoniram) was the officer in charge of the levy. When Rehoboam threatened heavier burdens at his accession, the northern tribes stoned Adoram (1 Kgs. 12:18) and the kingdom divided — making the levy a direct cause of the split between Israel and Judah.