Lexical Summary phoros: taxes, tax Original Word: φόρος Strong's Exhaustive Concordance tribute. From phero; a load (as borne), i.e. (figuratively) a tax (properly, an individual assessment on persons or property; whereas telos is usually a general toll on goods or travel) -- tribute. see GREEK phero see GREEK telos NAS Exhaustive Concordance Word Originfrom pheró Definition tribute NASB Translation tax (2), taxes (3). Thayer's Greek Lexicon STRONGS NT 5411: φόροςφόρος, φόρου, ὁ (from φέρω, hence, properly, ὁ φέρεται; cf. φόβος), from Herodotus down, the Sept. for מַס and (2 Esdr. 4:20 2Esdr. 6:8; Nehemiah 5:4) for מִדָּה, tribute, especially the annual tax levied upon houses, lands, and persons (cf. Thomas Magister, Ritschl edition, p. 387, 13; Grotius as quoted in Trench, § 107:7; see τέλος, 2): φόρον, φόρους διδόναι, Καίσαρι, Luke 20:22; Luke 23:2 (1 Macc. 8:4, 7); ἀποδιδόναι, Romans 13:7; τέλειν, Romans 13:6. Topical Lexicon Historical backgroundIn the eastern provinces of the Roman Empire “tribute” denoted an obligatory payment imposed by the conquering power upon subject peoples. Two primary taxes were collected: the poll-tax (kensos) and the land-tax (phoros). The latter, addressed by Strong’s 5411, was assessed on agricultural yield or property value and funneled to Rome through local governors or publicani (tax-farmers). Among first-century Jews the levy carried more than an economic burden; it symbolized foreign domination and became a flashpoint for nationalistic zeal, fueling movements such as the Zealots (Acts 5:37). Understanding this climate sharpens the force of Gospel debates that employ the term. Old Testament precedent While the Greek term is New Testament-specific, the concept appears in Hebrew history. Israel’s kings both imposed and paid tribute (for example, Solomon’s administrative districts in 1 Kings 4:7–19; Jehoiakim’s payment to Pharaoh Necho in 2 Kings 23:33–35). Prophets accepted the reality of foreign taxation as a covenant consequence of disobedience (Deuteronomy 28:48), yet always framed it within divine sovereignty. This heritage prepared the Jewish mind to wrestle with Roman tribute in the time of Jesus. Occurrences in the New Testament Luke 20:22 records the trap set for Jesus: “Is it lawful for us to pay taxes to Caesar or not?”. The question sought to force Him either to alienate patriotic Jews or to expose Himself to Roman reprisal. By requesting the denarius and answering, “Give to Caesar what is Caesar’s, and to God what is God’s,” Jesus affirmed civil obligations without conceding ultimate allegiance. Luke 23:2 reports the Sanhedrin’s accusation before Pilate: “We found this man subverting our nation, forbidding us to pay taxes to Caesar….” Ironically, they invoked refusal of phoros as political sedition, the very stance Jesus had rejected. Romans 13:6–7 grounds the duty in theological terms: “This is also why you pay taxes, for the authorities are God’s servants… Pay everyone what you owe: taxes to whom taxes are due, revenue to whom revenue, respect to whom respect, honor to whom honor”. Paul teaches that legitimate government functions as God’s minister; therefore fiscal compliance is an aspect of Christian submission. Christ’s teaching on civic obligation Jesus’ response in Luke 20 avoids partisan entanglement while validating lawful tribute. He distinguishes the sphere of Caesar from that of God, yet does not set them in opposition unless governmental command contradicts divine mandate (compare Acts 5:29). His answer models wisdom for believers navigating dual citizenship—earthly and heavenly. Pauline exhortation to the church Writing to believers in the imperial capital, Paul links tax-payment with conscience (Romans 13:5). Submission is not mere pragmatism but worshipful obedience, recognizing that authority structures—though sometimes imperfect—are ordained instruments for restraining evil (Romans 13:1–4). The repetition of phoros in verses 6 and 7 underscores the normal, ongoing nature of this responsibility. Theological themes • God’s sovereignty over nations: Even Caesar’s treasury operates under divine providence (Proverbs 21:1). Practical application for ministry 1. Teach congregations to budget for lawful taxes, viewing payment as part of integrity in the public square. Related passages Matthew 22:15–22 (parallel debate using kensos), 1 Peter 2:13–17 (submit to every human authority), Acts 4:19; 5:29 (limits of submission), Ezra 4:13; Nehemiah 5:4 (earlier examples of foreign tax), Genesis 47:24 (agricultural levy in Egypt). Forms and Transliterations φόροι φορον φόρον φόρος φορόυ φόρου φορους φόρους φόρων phoron phóron phorous phórousLinks Interlinear Greek • Interlinear Hebrew • Strong's Numbers • Englishman's Greek Concordance • Englishman's Hebrew Concordance • Parallel TextsEnglishman's Concordance Luke 20:22 N-AMSGRK: ἡμᾶς Καίσαρι φόρον δοῦναι ἢ NAS: for us to pay taxes to Caesar, KJV: for us to give tribute unto Caesar, or INT: for us to Ceasar tribute to give or Luke 23:2 N-AMP Romans 13:6 N-AMP Romans 13:7 N-AMS Romans 13:7 N-AMS Strong's Greek 5411 |
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