Taxes

Taxation in Israel took the form of tithes and sanctuary dues under the theocracy, supplemented by civil levies under the monarchy. The annual half-shekel temple tax was levied for the maintenance of the sanctuary (Ex. 30:11–16; Matt. 17:24–27). Solomon imposed forced labor and district taxation (1 Kgs. 4:7; 12:4), burdens that led to the northern revolt after his death. Roman taxation — including the poll tax (tributum capitis) and customs duties — was the context for the Pharisees' question to Jesus: "Is it lawful to give tribute to Caesar, or not?" Jesus' reply — "Render to Caesar what is Caesar's, and to God what is God's" (Matt. 22:17–21) — established the principle of dual obligation to civil and divine authority. Paul commands that taxes be paid as a duty owed to governing authorities who are God's servants (Rom. 13:6–7).