Tribute

A tax imposed by a king on his subjects (2 Sam. 20:24; 1 Kings 4:6; Rom. 13:6). In Matt. 17:24-27 the word denotes the temple rate (the “didrachma,” the “half-shekel,” as rendered by the R.V.) which was required to be paid for the support of the temple by every Jew above twenty years of age (Ex. 30:12; 2 Kings 12:4; 2 Chr. 24:6, 9). It was not a civil but a religious tax.

In Matt. 22:17, Mark 12:14, Luke 20:22, the word may be interpreted as denoting the capitation tax which the Romans imposed on the Jewish people. It may, however, be legitimately regarded as denoting any tax whatever imposed by a foreign power on the people of Israel. The “tribute money” shown to our Lord (Matt. 22:19) was the denarius, bearing Caesar’s superscription. It was the tax paid by every Jew to the Romans. (See PENNY.)

trib'-ut (mac, "tribute," really meaning "forced laborers," "labor gang" (1Ki 4:6; 9:15,21); also "forced service," "serfdom"; possibly "forced payment" is meant in Es 10:1; the idea contained in the modern word is better given by middah (Ezr 6:8; Ne 5:4)): Words used only of the duty levied for Yahweh on acquired spoils are mekhec, "assessment" (Nu 31:28,37,38,39,40,41), belo, "excise" (Ezr 4:13,10; Ne 7:24), massa', "burden" (2Ch 17:11), and `onesh, "fine" or "indemnity" (2Ki 23:33; compare Pr 19:19). The translation "tribute" for miccath, in De 16:10 is wrong (compare the Revised Version margin). kensos (Mt 22:17; Mr 12:14) = "census," while phoros (Lu 20:22; 23:2; Ro 13:6,7), signifies an annual tax on persons, houses, lands, both being direct taxes. The phoroi were paid by agriculturists, payment being made partly in kind, partly in money, and are contrasted with the tele of the publicans, while kensos is strictly a poll tax. The amount of tribute required as a poll tax by the Romans was the didrachmon (Mt 17:24), the King James Version "tribute," the Revised Version (British and American) "half-shekel." The stater (Mt 17:27), was a tetradrachm, "one shekel," or pay for two. After the destruction of Jerusalem, the Jews were required to pay this poll tax toward the support of the worship of Jupiter Capitolinus. Different kinds of personal taxes were raised by the Romans:

(1) an income tax,

(2) the poll tax.

The latter must be paid by women and slaves as well as by free men, only children and aged people being exempted. The payment exacted began with the 14th year in the case of men and the 12th in the case of women, the obligation remaining in force up to the 65th year in the case of both. For purposes of assessment, each person was permitted to put his own statement on record. After public notice had been given by the government, every citizen was expected to respond without personal visitation by an official (see Lu 2:1 ff). On the basis of the records thus voluntarily made, the tax collectors would enforce the payment of the tribute.

See also TAX, TAXING.

Frank E. Hirsch

• Sometimes exacted by kings from their own subjects 1Sa 8:10-17
• Exacted from all conquered nations Jos 16:10; Jud 1:30,33,35; 2Ki 23:33,35
• OFTEN EXACTED IN
  • Labour 1Ki 5:13,14; 9:15,21
  • Produce of land, &c 1Sa 8:15; 1Ki 4:7
  • Gold and silver 2Ki 23:33,35
• The Jews required to pay half a shekel to God as Ex 30:12-16
• Christ to avoid offence wrought a miracle to pay for himself and Peter Mt 17:24-27
• KINGS OF ISRAEL
  • Forbidden to levy unnecessary or oppressive De 17:17
  • Set officers over 2Sa 20:24; 1Ki 4:6,7
  • Often oppressed the people with 1Ki 12:4,11
• When oppressive frequently led to rebellion 1Ki 12:14-20
• Priests and Levites exempted from Ezr 7:24
• ROMAN
  • Decree of Augustus for Lu 2:1
  • First levied in Judea when Cyrenius was governor Lu 2:2
  • Persons enroled for, in the native place of their tribe and family Lu 2:3-5
  • Collected by the Publicans Lu 3:12,13; 5:27
  • Was paid in Roman coin Mt 22:19,20
  • Was resisted by the Galilaeans under Judas of Galilee Ac 5:37; Lu 13:1
  • Christ showed to the Pharisees and Herodians the propriety of paying Mt 22:15-22; Mr 12:13-17
  • Our Lord falsely accused of forbidding to pay Lu 23:2
• All saints exhorted to pay Ro 13:6,7