Taxes of the Ancient Israel and Judea

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The next chapter from the upcoming book “Taxes: History and Modern Times” is dedicated to the ancient Israel and Judea.

BASIC CONCEPTS

Tithe, compulsory social insurance, poll tax.

SLAVERY IN EGYPT AND THE EXODUS

According to the Bible and other religious sources, Jewish people lived in Egypt in ancient times. They ended up there after Joseph, the younger son of the Hebrew forebear Jacob, was sold into slavery and landed in jail, but eventually became the chief minister (vizier) and invited all Hebrews to move to Egypt, saving the Israelites from starvation.

All the circumstances described in the Bible in relation to the Egyptian history of the Hebrews and the Exodus, including the time and place of the events, provoke discussions about their historicity and have different interpretations among modern scholars.

Legend says that Joseph interpreted the pharaoh’s dreams and predicted seven good years followed by seven years of famine, after which the pharaoh imposed high taxes on grain, and these stocks helped the Egyptians survive in the lean years.

Several generations of Hebrews lived in Egypt with no oppression from the Egyptian authorities. The Hebrew community increased, and its wealth and political influence grew.

Over time, Joseph’s merits were forgotten, and a new pharaoh decided to enslave the Hebrews to prevent their community from growing more powerful. However, according to the law, only a prisoner, criminal, debtor, or tax evader could become a slave. The Hebrews did not fight with the Egyptians, did not commit crimes, had no debts, and paid taxes properly. To legitimize his decision, the pharaoh introduced heavy labor conscription for the Hebrews. He applied punitive taxation by imposing an exorbitant tribute for the Hebrews and then accused them of failing to pay taxes.

“And the children of Israel were fruitful, and increased abundantly, and multiplied, and waxed exceeding mighty; and the land was filled with them. Now there arose up a new king over Egypt, which knew not Joseph.

And he said unto his people, Behold, the people of the children of Israel are more and mightier than we: Come on, let us deal wisely with them; lest they multiply, and it come to pass, that, when there falleth out any war, they join also unto our enemies, and fight against us, and so get them up out of the land.” Therefore they did set over them taskmasters to afflict them with their burdens.”

Book of Exodus.^[2]

This is how the Egyptian slavery of the Hebrews began. According to biblical legends, it ended with the exodus headed by the prophet Moses (14th–13th centuries BCE). After a long journey, he led the Israelites to Canaan, which was later conquered by his successor Joshua.

After the exodus from Egypt, Moses twice took a census of the Israelites for military and tax purposes, once in the 2nd year and again in the 40th year. Every man over the age of 20 was obliged to contribute half a shekel, since widespread belief held that directly counting the people would cause pestilence.

A shekel is a silver coin, at various times weighing from 9 to 17 grams. Initially, it was equal to the weight of 180 grains of wheat.

“12 When you take a censusy of the Israelites to count them, each one must pay the Lord a ransomz for his life at the time he is counted. Then no plaguea will come on them when you number them.

13 Each one who crosses over to those already counted is to give a half shekel, according to the sanctuary shekel, which weighs twenty gerahs. This half shekel is an offering to the Lord.

14 All who cross over, those twenty years old or more, are to give an offering to the Lord.

15 The rich are not to give more than a half shekel and the poor are not to give less when you make the offering to the Lord to atone for your lives.”

Exodus 30:12–15.^[4]

PRINCIPLES OF TAXATION

The historian Flavius Josephus (ca. 37–100) called the Jewish community’s social system a theocracy, a Greek word for “rule by God”.

In their system, they believed power belonged not to the ruler, but to God. Behavioral standards and laws, including the principles of taxation, adopted in the community had a religious basis. They were set forth in two written sources, the sacred texts of Judaism: The Five Books of Moses (Torah) and the Talmud, which is an interpretation based on the Torah.

POLL TAXES

Life in the Jewish community was based on a covenant, that is, an agreement between God and the “people of Israel.” It was enshrined by a special tax paid by each member of the community, depending on age and gender. The tax amounted to 5 and 3 shekels for male and female children aged from one month to 5 years, respectively; 20 and 10 shekels for men and women aged from 5 to 20 years, respectively; 50 and 30 shekels for men and women aged from 20 to 60 years; and 15 and 10 shekels for men and women over 60 years old, respectively.

This was apparently a one-time payment made when a new member joined the community, or a baby was born. It was also paid when “renouncing the vow given to God,” that is, when leaving the community. Additionally, every adult male had to pay half a shekel annually in the last month of the Jewish year to repair the temple.

PAYMENTS TO THE TEMPLE

Jews were commanded to bring “the first fruits”—a sheaf of corn, grapes, the first baked bread, the first-born offspring of domestic animals, wool from sheep, and so on—annually to the temple to maintain the clergy.

There was a special ritual to “redeem” the firstborn son, during which the child’s father had to pay 5 shekels.

Priests were given challah, a portion of dough.

Tithes were supposed to be given to the Temple in Jerusalem for the Levites, representatives of the Tribe of Levi, who did not have their own land and performed the functions of priests, doctors, and teachers. The clergy received a tenth part.

In Hebrew, a tithe is denoted as “maaser,” which comes from the word “eser,” i.e., “ten.”

Donors were supposed to deliver the tithes to the Temple in Jerusalem on their own. If goods might spoil on the way, they had to pay the equivalent amount of money. Every third year, the tithes were given not to the temple, but to the Levites, foreigners, orphans, and widows.

“A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. Whoever would redeem any of their tithe must add a fifth of the value to it.”

Book of Leviticus.^[6]

There is no reliable information about the amount of the tax. For example, according to Flavius Josephus, people paid not one but two tithes to the temple and one more to the Levites in every third and sixth year of the seven-year cycle.

The harvest of the seventh year was declared common property. The owners had to provide free access to it or bring the collected harvest outside their gates.

SOCIAL JUSTICE

A portion of the taxes was considered a voluntary sacrifice or gift for the benefit of the community. People brought it to the temple and gave it to the clergy. This formed a kind of “public fund,” which initially consisted of goods but later began to transition to precious metals.

There was a special ritual of offering bread and salt as an expression of hospitality or the conclusion of peace. Gifts secured social relations of all types within the community. Donated food was consumed at family meals on the Sabbath.

The community followed special rules to support its poor and indigent members. The custom of the pe’a (edge) appears to be a kind of tax: every owner of a field or orchard had to leave a part of his harvest—the “forgotten” sheaves, fallen crops, fruits, or grapes—for the poor.

There were measures to curb wealth stratification within the community. Lending money with interest to fellow tribe members was forbidden. Special rules regarding collateral were introduced to protect the economy and the health of debtors. All debts were forgiven every seventh year. Tribe members were freed from debt slavery every 7th and 50th years.

Special respect was given to community members who donated their property to the poor until they became beggars themselves. Charity was encouraged not just by the rich. All members of the community had to help widows and orphans, who effectively relied on the community for their support. Anyone who evaded charity could expect not only public censure but also God’s punishment.

“Do not take advantage of the widow or the fatherless. If you do and they cry out to me, I will certainly hear their cry. My anger will be aroused, and I will kill you with the sword; your wives will become widows and your children fatherless.”

Book of Exodus.^[7]

Such taxation took more than half of the income from households but allowed the community to provide food and property to all its members, including disabled people. This policy was especially useful when Jews lived in foreign countries.

The principle of social justice embedded in the theocratic tax system, charity, voluntary and intentional support for the poor were borrowed by other tax systems, social norms, and rules.

UNITED KINGDOM

Canaan was divided between the tribes, the descendants of the 12 sons of Jacob (who received a second name—Israel). After Joshua’s death, for about three and a half centuries, each tribe lived independently. They had no central authorities or a single king, nor uniform taxes for all. This time is called the Period of Judges, who protected Jews from foreigners, though it was marked by the lawlessness and apostasy of Jewish society.

“In those days Israel had no king; everyone did as they saw fit.”

Book of Judges.^[8]

The formation of a united Jewish state happened in the 11th century BCE. Questions of self-government and legitimacy forced the Jewish people to ask Samuel (11th century BCE), the last of the judges, to appoint a king.

With the appearance of a royal government, the tax burden increased. The third king, Solomon (965–928 BCE), seen by the Jews as a wise ruler and builder of the First Temple, initially led the people to prosperity and wealth. But later, to cover his exorbitant expenses, he raised taxes and brought payments under strict oversight thanks to a large army of tax collectors.

To maintain his palace and numerous wives, Solomon divided the kingdom into 12 administrative districts that provided him with everything he needed in turn for one month each year. By turn, they also supplied workers for the construction of royal buildings. These obligations are designated in the Bible as taxes.

DIVIDED KINGDOM AND CAPTIVITY

After Solomon’s death, the rulers of the Jewish tribes appealed to his son, the new king Rehoboam (928–911 BCE), to abolish some extremely high taxes. But Rehoboam said that he would not only raise taxes, but also flog dissenters. This message caused a revolt that split the state into two kingdoms: the southern Kingdom of Judah and the northern Kingdom of Israel.

Judah included the tribes of Judah, Benjamin, and, possibly, Simeon, whose territory was inside the boundaries of the Tribe of Judah. The rest of the tribes became part of the Kingdom of Israel.

The Kingdom of Judah was soon plundered by the Egyptians, and the Kingdom of Israel was conquered first by Assyria and then, in 586 BCE, by Babylon. The Temple in Jerusalem was destroyed, and the Jews were driven into slavery.

In addition to the community’s “internal” taxes, the Jews paid “external” taxes to their captors while in captivity. They were guided by the principle that “the law of the state is the law,” which obliged Jews to pay all taxes in full and called for humility even when the gentiles collected taxes illegally or beyond the set amount. This was considered a punishment for sins and a test of loyalty to the Covenant made by the Jewish people.

SECOND TEMPLE PERIOD

The Persian king Cyrus II conquered Babylon in 539 BCE, and the next year he allowed the Jews to return from the Babylonian captivity to Jerusalem and rebuild the temple. He ordered those 5,400 gold and silver vessels taken from the Temple in Jerusalem by Nebuchadnezzar be returned to the Jews.

The first leader of the group of 42,360 Jews from Babylon was Zerubbabel, the Persian governor of Judah, who received relics taken by Nebuchadnezzar from the destroyed First Temple. Two years after his return to Jerusalem, Zerubbabel began the construction of the temple. Funds for the temple were to come from taxes from the local provinces.

The Jewish priest Ezra led the second exodus. The Persian king Artaxerxes I (ca. 495–424 BCE) ordered to give 100 talents of silver and goods from the treasury and to not tax priests.

The year when the temple was completed is unknown, but the main narratives put it at 516 or 417. Progress on the temple was hindered by the Samaritans, remnants of the tribes of Israel whom the Jews excluded from temple construction. The Samaritans’ primary arguments were related to taxation. They wrote to the kings who ruled after Cyrus, saying that having restored the Temple and Jerusalem, the Jews would stop paying taxes to Persia’s royal treasury.

“Furthermore, the king should know that if this city is built and its walls are restored, no more taxes, tribute or duty will be paid, and eventually the royal revenues will suffer.”

First Book of Ezra.^[13]

The Second Temple Period lasted until the destruction of the temple by Roman troops in 70 CE.

TAXES UNDER THE PERSIANS

After returning from Babylon, a census of Judah’s population was conducted as instructed by Moses, by collecting half a shekel. The funds collected were transferred to the temple. Additionally, a new annual tax to the temple fund was introduced in the amount of 1/3 of a shekel.

During Persian rule, Judah was a province that was part of the Eber-Nari satrapy. Judah itself had no kings. Civil and military power over it belonged to the governor from Persia, and self-government issues were overseen by the high priest, the cleric who led service in the Temple in Jerusalem.

Eber-Nari paid an annual tribute of 350 talents of silver, which the satrap was responsible for collecting. To collect the tribute, the entire subjugated population of Judah paid an in-kind tax in the form of tithes from all goods produced: wine, oil, grain, handicrafts, etc. Some of the goods went to maintain the governor’s administration and the army located in Judah, while the rest was stored in warehouses and sold for silver, which was used to pay a monetary tax to Persia’s treasury.

In 445 BCE, Nehemiah, Judah’s governor, and the Persian king’s envoy, became the ruler of Judah. At this time, the Jews found themselves in a tough situation due to excessive taxation. But they did not understand the cause of their calamities, placing all responsibility on their fellow usurers, who issued loans to pay taxes to the Persian Empire’s treasury and to maintain the governor. To bring the people of Jerusalem to his side, Nehemiah canceled debts and interest-bearing loans, returned mortgaged property to debtors, and declined the taxes due to him as the satrap for the maintenance of his house.

The conflict ended with complaints from the usurers and priests who had lost their income, causing Nehemiah to be recalled from Judah. In this conflict, the priority of taxes, regardless of the tax collection methods and costs, seems important.

In 432 BCE, Nehemiah came back. To mend relations with the priesthood, he established a tithe for them on the income from the harvest.

ALEXANDER THE GREAT’S INCENTIVES

In 332 BCE, Alexander the Great liberated Judah from the Persians. He granted the Jews internal freedom by allowing them to practice their religion and managing the high priests according to local laws. Alexander let Jewish soldiers not work on Saturdays in accordance with their traditions.

The tribute previously paid to the Persians was replaced by tithes from the harvest. This is often understood to mean that Alexander exempted the Jews from land taxes in Sabbath years, that is, every seventh year of the seven-year agricultural cycle, when the fields were not cultivated and were left to lie fallow, and, accordingly, there was nothing to harvest. In general, the tax burden remained the same as under the Persians, but taxes began to flow to Greece.

Alexander left the financial and economic management of the former Persian satrapies to the local authorities and entrusted his governors with military power and the obligation to transfer taxes to the royal treasury.

TAX FARMING UNDER THE PTOLEMIES

After the death of Alexander the Great, Judah went to the Macedonian commander Laomedon but soon fell under the sway of the Greek rulers of Egypt until the end of the 3rd century BCE.

Internal administration was handed over to the high priest, who was accountable to the Egyptian government for tax payments and maintaining peace in the region. Maintaining peace was not easy, since Israeli lands were always attractive to various countries, primarily Syria, which was then under the rule of the Seleucids. One of the hardest things was supporting the vast army that had to be kept even in peacetime. The land tax reached 1/3 of the grain harvest and 1/2 of the fruit and grape harvest.

In the middle of the 3rd century BCE, the Syrians persuaded Onias, the high priest of Judah, not to pay an annual tax of 20 talents to the Egyptian king. The conflict with Ptolemy III Euergetes, who ruled at that time, was resolved by appointing Joseph, the nephew of the high priest, as a collector of taxes from Judah and neighboring regions (Coele-Syria, Samaria, and Phoenicia). Joseph proposed to collect double the 8,000 talents of silver taken by the previous tax farmers. He received the right to farm taxes without providing guarantees from guarantors, which was mandatory at that time.

“By this means he [Joseph] gathered great wealth together; and made vast gains by this farming of the taxes…

He was a good man, and of great magnanimity; and brought the Jews out of a state of poverty and meanness, to one that was more splendid…

Antiquities of the Jews—Book XII, Flavius Josephus.^[15]

In addition to the right to farm taxes, Joseph could call in an army of 2,000 soldiers to collect taxes. Those who submitted losing bids for the tax farming rights incited the residents of their cities not to pay taxes to Joseph. Joseph solved this problem cruelly by executing twenty local rich citizens in the first rebellious Syrian city, Ashkelon, and sending their property away to Egypt. After that, all the other cities opened their gates to him and paid the required tribute. Joseph tax farmed the subjugated territory for 22 years.

After the death of Joseph, his children attempted to seize the right to farm taxes, which ended in a military conflict among his relatives and their supporters.

The Ptolemies did not interfere in Judah’s internal affairs and were content with the established tax. The Egyptian rulers checked the correctness of accrued taxes through the oeconomi and special officials who requested information from local managers.

In addition to the taxes that went to the Egyptian king, people of Judah paid local taxes for the needs of their own cities and temples.

SELEUCID RULE

At the beginning of the 2nd century BCE, the Jews helped the Syrian ruler Antiochus III (241–187 BCE) defeat the Egyptians. In return, he exempted the members of the Gerusia (a council of elders, consisting of priests and heads of large families), priests, scholars, and cantors at the Temple in Jerusalem from all taxes and restored the temple. To speedily rebuild the city, which had been destroyed by wars, he exempted Jerusalem’s residents from all duties for three years and promised to reduce taxes by 1/3 after that period. Antiochus proclaimed that inhabitants that had been sold into slavery were now free and returned their property to them. Rule over Judah as well as the right to tax collection, which had been taken away by the tax farmer Joseph, were again transferred to the council of elders headed by the high priest.

The Jews, like the rest of the Seleucid Empire’s inhabitants, paid foros, a tax established by the Greeks during the Greco-Persian wars for Greek cities. This tax continued to be paid by Asia Minor’s peoples and cities that found themselves under the rule of Persia and then the Seleucids. In fact, foros was an annual tribute of fixed size: at first it was 300 talents, but later competition for the post of Judah’s high priest increased it to 360 and later 390 talents. The whole community was responsible for payment of foros. The amount to be paid was allocated among the territories in accordance with their capabilities.

During the reign of Antiochus IV Epiphanes (215–164 BCE), a liberation movement began under the leadership of Jonathan the Hasmonean (Maccabee). The reason for the conflict between the Jewish people and the Seleucids was the policy of Hellenization of the Jews and restrictions on their religion. The economy played a role too: the trading capital of the Hellenes began to penetrate economically backward Judah, benefiting a small group of Jewish businesspeople, but inflicting pain on the bulk of the country’s population.

Finding himself between the Ptolemies and the Seleucids, Jonathan skillfully used the opponents to solve internal problems, including to gain exemption from taxes. This way of getting in good with people was common during the weakening of the Seleucid dynasty and family squabbles in the race for the throne. For example, to gain Jonathan’s support, the Syrian king Demetrius I Soter (187–150 BCE) offered tax benefits in exchange for loyalty and promised to exempt Jews from labor conscription on their Sabbath and holy days as well as on the three days preceding a holy day.

However, Demetrius was outpaced by his rival, Alexander Balas, who offered Jonathan better conditions and eventually prevailed. A few years later, Demetrius II (161–125 BCE) regained his father’s throne. He received 300 talents of silver from the Hasmonean in exchange for a promise to exempt Judah from taxes. However, that promise was not fulfilled.

“For I will free you from the greatest part of the tributes and taxes which you formerly paid to the Kings, my predecessors, and to my self. And I do now set you free from those tributes, which you have ever paid.

And besides I forgive you the tax upon salt: and the value of the crowns which you used to offer to me. (3) And instead of the third part of the fruits [of the field,] and the half of the fruits of the trees, I relinquish my part of them from this day.

And as to the poll money, which ought to be given me for every head of the inhabitants of Judea, and of the three toparchies that adjoin to Judea; Samaria, and Galilee, and Perea, that I relinquish to you for this time, and for all time to come. I will also, that the city of Jerusalem be holy, and inviolable, and free from the tythe, and from the taxes, unto its utmost bounds.”

Letter of Demetrius I to the Jews.^[16]

Demetrius’s letter lists the most significant taxes that the Jews paid under the Seleucids: the poll tax (paid by all residents), the crown tax (initially a wreath of leaves for the victor and gold gifts, then wreaths of gold presented by cities upon the ruler’s arrival), salt tax, and tithe (a tenth of the income). In addition, there was a tax on worship for temples of all faiths in the empire’s territory, customs duties on the import and export of goods at the borders of all provinces, duties for moving along the Euphrates and port duties, duties on camels and the protection of caravans in the desert, a fee for the transfer of property and slaves, and many others. As under the Ptolemies, local taxes were imposed on land and property.

HASMONEAN KINGDOM

The attempt of the Syrian king Antiochus IV Epiphanes (215–164 BCE) to prohibit Jewish religious rites caused the uprising of the Jews in 167 BCE. As a result of a series of victories, in a relatively fleeting time, Judah became an independent state named Hasmonean in honor of the leader of the uprising and his descendants. Actual freedom came in 142 BCE when Demetrius II (161–125 BCE) freed Judah from paying tribute to Syria. In addition, the Seleucid military garrisons were withdrawn from Judah, which reduced the tax pressure associated with their maintenance.

During its independence, Judah waged numerous wars with neighboring countries until the Roman Republic conquered it in 63 BCE

ROMAN PROVINCE

The Romans established their own taxation system, which implied both communal and personal responsibility based on a general census of citizens and property. The foros, whose size did not vary, was replaced by a harvest-dependent tithe, which could be considered relief for taxpayers. But at the same time, the Jews paid all the taxes established in the Roman Empire: a poll tax, taxes on income and land, as well as trade duties, and multiple indirect taxes.

Under Pompey, the Roman Republic’s consul (106–48 BCE), tribute was imposed on Judah and Jerusalem. Gaius Julius Caesar (100–44 BCE) and subsequent Roman rulers exempted Jews from certain tax obligations from time to time.

“Caius Cesar, consul the fifth time, hath decreed, that the Jews shall possess Jerusalem; and may encompass that city with walls; and that Hyrcanus, the son of Alexander, the High Priest, and Ethnarch of the Jews, retain it, in the manner he himself pleases: and that the Jews be allowed to deduct out of their tribute every second year the land is lett [in the sabbatick period] a corus of that tribute. And that the tribute they pay be not let to farm, nor that they pay always the same tribute.”

Decision of Julius Caesar and the Roman Senate.^[17]

Julius Caesar also decreed that all Jewish cities had to pay a fixed amount annually to Jerusalem, except for every sabbatical seventh, year when Jews did not sow grain and did not harvest fruit from trees. It was forbidden to conscript Judah’s inhabitants into the army and collect money from them for army purposes. In addition, for some cities and lands historically associated with Judah, special conditions were established regarding taxes and duties to the Jewish high priest.

In 37 BCE, Judah became part of the Roman province of Syria, ruled by Herod I (about 74–4 BCE). When appointing Herod, the emperor Anthony (82–30 BCE) imposed a tribute on Judah. To finance large-scale construction throughout the country, including the reconstruction of the Second Temple, the population was heavily taxed. The Jews often complained to Rome about Herod’s tyrannical taxation. However, around 25 BCE, when the kingdom suffered a crop failure and, hence, famine, Herod used the gold of his palace to buy bread in Egypt and saved his people and exempted his subjects from one third of taxes.

The Jews’ attitude toward paying taxes to the Roman authorities, whom they considered foreign conquerors, was different than their attitude about paying taxes to Persians and Greeks. At the beginning of Roman rule, they viewed taxes as theft and did not consider evasion of taxes to the Roman treasury to be a violation of their traditions.

The people hated tax collectors. While collecting taxes, Roman soldiers always accompanied collectors. If people refused to pay or resisted, the soldiers burned their houses. Jews who collected imperial taxes were treated as apostates and despised. It is worth noting that, according to the Gospel, one of them, Matthew Levi (Matthew), became one of the twelve apostles.

Over time, the attitude towards the Roman authorities became less categorical and non-payment of taxes began to be considered acceptable only if the taxes were illegal. Attitudes towards tax collectors changed too, as they ceased to be seen as robbers, and tax evaders started to be seen as criminals.

“Moreover, one who avoids paying such a tax is a transgressor, for he steals the king’s property, whether the king be a gentile or an Israelite.” (Yad, Gezelah, 5:11; cf. Sanh. 25b).

Yadayim, a Jewish treatise.^[20]

During Roman rule, Jews paid a special tax to not worship statues of the emperor, since their religion forbade them to defy anyone other than their god. This tax caused discontent among the Jews. To avoid paying it, some religious communities, especially those devoted to the Covenant (agreement with God), withdrew into the desert and uninhabited parts of the country. Historians link their views the emergence of new religious movements that form the basis of Christianity.

Under the Roman governor Florus, who was especially cruel and unjust to the Jews, an uprising began. As a result, Jerusalem was destroyed, and the Second Temple was burned. A discriminatory Jewish tax (fiscus Judaicus) was imposed on the Jews. Instead of the half a shekel that they had previously given to maintain their temple, they were supposed to pay 2 drachmas to the Temple of Jupiter Optimus Maximus. The extermination of the Jews and their exodus from Judah began, leading them to settle all over the world. Later, this Jewish tax became a model for special taxation of Jews in medieval Europe.

During the Roman Empire, taxes were collected directly by the government represented by the procurator, while the Jerusalem Sanhedrin, the supreme body of political, religious, and legal authority, was presumably responsible for tax collection. As a rule, rich Roman equestrians farmed taxes, but Jewish tax farmers are also mentioned in sources.

According to the Bible (Luke 19), Zacchaeus, a chief tax collector, noticed Jesus Christ when he was passing through the city of Jericho and received him at his home. Zacchaeus promised Jesus to return fourfold to anyone he had ever wronged while collecting taxes.

[1] McCabe, James Dabney, 1842-1883 (https://commons.wikimedia.org/wiki/File:Joseph_made_ruler_over_Egypt.jpg), „Joseph made ruler over Egypt,” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old

[2] Cited by Exodus I, Bible.com. URL: https://www.bible.com/bible/1/EXO.1.KJV. Accessed: July 19, 2023.

[3] Image by Jörg Bittner Unna (https://commons.wikimedia.org/wiki/File:’Moses’_by_Michelangelo_JBU160.jpg), „’Moses’ by Michelangelo JBU160,” https://creativecommons.org/licenses/by/3.0/legalcode

[4] Cited in “Exodus 30:12–15.” New International Version (NIV), Bible.com, URL: https://biblia.com/bible/niv2011/exodus/30/12-15. Accessed: July 19, 2023.

[5] Image by William Whiston (originally uploaded by The Man in Question on en.wikipedia.org) (https://commons.wikimedia.org/wiki/File:Josephus.jpg), „Josephus,” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old

[6] Cited in “Leviticus 27:30-34.” New International Version (NIV), Bible.com, URL: https://www.bible.com/bible/compare/LEV.27.30-34. Accessed: July 19, 2023.

[7] Cited in “Exodus 22:22-24.” New International Version (NIV), Bible.com, URL: https://www.bible.com/bible/compare/EXO.22.22-24. Accessed: July 19, 2023.

[8] Cited in “Judges 17:6.” New International Version (NIV), Bible.com, URL: https://www.bible.com/bible/compare/JDG.17.6. Accessed: July 19, 2023.

[9] Gustave Doré creator QS:P170, Q6682 (https://commons.wikimedia.org/wiki/File:087.King_Solomon_in_Old_Age.jpg), „087. King Solomon in Old Age,” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old

[10] Image by Library of Congress Prints and Photographs Division Washington, D.C. 20540 USA. Anonymous (https://commons.wikimedia.org/wiki/File:The_ancient_city_of_Jerusalem_with_Solomon’s_Temple_(LOC_pga.02305).jpg), „The ancient city of Jerusalem with Solomon’s Temple (LOC pga. 02305)”, marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-US

[11] Image by Rijksmuseum. Public Domain Dedication (CC0 1.0): https://creativecommons.org/publicdomain/zero/1.0/. URL: https://www.lookandlearn.com/history-images/YR0384794/Stoning-of-Adoniram. Accessed: July 19, 2023.

[12] Image by Berthold Werner (https://commons.wikimedia.org/wiki/File:Jerusalem_Modell_BW_3.JPG), „Jerusalem Modell BW 3,” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-self

[13] Cited in “Ezra 4:13.” New International Version (NIV), Bible.com, URL: https://www.bible.com/bible/111/ezr.4.13. Accessed: July 19, 2023.

[14] Image by The Yorck Project (2002). Francesco Hayez artist QS:P170, Q223725 (https://commons.wikimedia.org/wiki/File:Francesco_Hayez_017.jpg), „Francesco Hayez 017”, marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-Art-YorckProject

[15] Cited in “Antiquities of the Jews—Book XII.” The Genuine Works of Flavius Josephus the Jewish Historian. By William Whiston, M.A. Some time Professor of the Mathematicks in the University of Cambridge. London. 1737. URL: https://penelope.uchicago.edu/josephus/ant-12.html. Accessed: July 19, 2023

[16] Cited in “Antiquities of the Jews—Book XIII.” The Genuine Works of Flavius Josephus the Jewish Historian. By William Whiston, M.A. Some time Professor of the Mathematicks in the University of Cambridge. London. 1737. URL: https://penelope.uchicago.edu/josephus/ant-13.html. Accessed: July 19, 2023.

[17] Cited in “Antiquities of the Jews—Book XIV.” The Genuine Works of Flavius Josephus the Jewish Historian. By William Whiston, M.A. Some time Professor of the Mathematicks in the University of Cambridge. London. 1737. URL: https://penelope.uchicago.edu/josephus/ant-14.html. Accessed: July 19, 2023.

[18] Image by Unknown author. Unknown artist (https://commons.wikimedia.org/wiki/File:HerodtheGreat2.jpg), „Herod the Great 2,” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old

[19] Image by Google Art Project. El Greco artist QS:P170, Q301 (https://commons.wikimedia.org/wiki/File:El_Greco_-_St._Matthew_-_Google_Art_Project.jpg), „El Greco – St. Matthew – Google Art Project”, marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old

[20] Cited in Taxation, Encyclopedia.com, URL: https://www.encyclopedia.com/social-sciences-and-law/economics-business-and-labor/money-banking-and-investment/taxation. Accessed: July 19, 2023.

[21] Image by Google Arts & Culture. Titian artist QS:P170, Q47551 (https://commons.wikimedia.org/wiki/File:Titian_-_The_Tribute_Money_-_Google_Art_Project_(715452).jpg), „Titian – The Tribute Money – Google Art Project (715452),” marked as public domain, more details on Wikimedia Commons: https://commons.wikimedia.org/wiki/Template:PD-old