Capitation, in biblical terms, refers to a tax or levy imposed on individuals. This concept is notably mentioned in the context of the Roman Empire's taxation system during the time of Jesus Christ. The term "capitation" is derived from the Latin word "caput," meaning "head," and it signifies a tax levied on each person, or "per head."

Biblical References:

1. Exodus 30:11-16: The concept of a head tax is introduced in the Old Testament, where God commands Moses to collect a half-shekel as a ransom for each person counted in the census. This offering was to be used for the service of the Tent of Meeting. The passage states, "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" (Exodus 30:13). This tax was a means of atonement and a reminder of the Israelites' dependence on God.

2. Matthew 17:24-27: In the New Testament, Jesus addresses the issue of the temple tax, which can be seen as a form of capitation. When asked if He pays the temple tax, Jesus instructs Peter to find a coin in the mouth of a fish to pay the tax for both of them. Jesus uses this opportunity to teach about His divine sonship and the freedom of the children of God, yet He chooses to comply with the tax to avoid causing offense. "But so that we may not offend them, go to the sea, cast a hook, and take the first fish you catch. When you open its mouth, you will find a four-drachma coin. Take it and give it to them for My tax and yours" (Matthew 17:27).

3. Matthew 22:15-22: The Pharisees and Herodians attempt to trap Jesus with a question about paying taxes to Caesar. Jesus responds by asking for a denarius and inquiring whose image is on the coin. He then delivers the famous teaching, "Render to Caesar what is Caesar’s, and to God what is God’s" (Matthew 22:21). This passage highlights the distinction between civic duties and spiritual obligations, affirming the legitimacy of paying taxes while emphasizing the ultimate sovereignty of God.

Historical Context:

During the Roman occupation of Judea, capitation taxes were a common practice. These taxes were often resented by the Jewish population, as they symbolized subjugation to a foreign power. The Roman census, which was a means of assessing such taxes, is famously linked to the birth of Jesus in Bethlehem, as recorded in Luke 2:1-5. The decree from Caesar Augustus that "all the world should be registered" (Luke 2:1) required individuals to return to their ancestral towns, illustrating the widespread impact of Roman taxation policies.

Theological Implications:

The biblical treatment of capitation taxes underscores the tension between earthly governance and divine authority. While the Bible acknowledges the necessity of fulfilling civic responsibilities, it consistently points to a higher allegiance to God. The teachings of Jesus, particularly in the context of taxation, reveal a profound understanding of the believer's dual citizenship in both the earthly and heavenly realms. Through His actions and words, Jesus models a life that honors both God and the governing authorities, without compromising spiritual integrity.1. (n.) A numbering of heads or individuals.

2. (n.) A tax upon each head or person, without reference to property; a poll tax.

The City of Benares.
... It has been said that when the first census was taken the general impression was
a capitation tax was to be imposed, and that in consequence the inmates ...
/.../life and work in benares and kumaon 1839-1877/chapter vii the city of.htm

But that which Gave Rise to Public and Universal Calamity...
... Each spot of ground was measured, vines and fruit-trees numbered, lists taken
of animals of every kind, and a capitation-roll made up. ...
/.../of the manner in which the persecutors died/chap xxiii but that which.htm

The Christians are not the Only Contemners of the Gods Contempt of ...
... Now lands become cheaper when burdened with tribute, and men by the capitation tax
diminish in value (these are the well-known marks of slavery). ...
/.../christianbookshelf.org/tertullian/ad nationes/chapter x name christians are.htm

The Third Day in Passion-Week - the Events of that Day - the ...
... Was it lawful for them to give tribute unto C??sar, or not? were they to pay
the capitation-tax [5127] of one drachm, or to refuse it? ...
/.../edersheim/the life and times of jesus the messiah/chapter iii the third day.htm

Trinidad
... Though they were not forced to work as slaves, a heavy capitation tax, amounting,
over most of the island, to two dollars a head, was laid on them almost to ...
//christianbookshelf.org/kingsley/at last/chapter iii trinidad.htm

The Era of Persecution
... Influenced by his suspicion of all organizations, and also by the refusal of the
Jewish people to pay the capitation tax which was designed to provide for the ...
/.../brittain/women of early christianity/iii the era of persecution.htm

Disestablishment
... placed before the Assembly the following subjects for consideration: (1) A new system
of taxation; for, as the governor pointed out, the capitation tax was ...
/.../chapter xv disestablishment.htm

The Political Constitution of Egypt
History Of Egypt, Chaldaea, Syria, Babylonia, and Assyria, V 2. <. ...
/.../chapter ithe political constitution of.htm

Capitation (1 Occurrence)
... Multi-Version Concordance Capitation (1 Occurrence). Matthew ... Simon? From whom
do this world's kings receive customs or capitation tax? ...
/c/capitation.htm - 7k

Capitals (21 Occurrences)

/c/capitals.htm - 13k

World's (21 Occurrences)
... But before he spoke a word Jesus said, "What think you, Simon? From whom
do this world's kings receive customs or capitation tax? ...
/w/world's.htm - 12k

Tribute (67 Occurrences)
... In Matthew 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. ...
/t/tribute.htm - 32k

Customs (25 Occurrences)
... But before he spoke a word Jesus said, "What think you, Simon? From whom
do this world's kings receive customs or capitation tax? ...
/c/customs.htm - 14k

Capitol (1 Occurrence)

/c/capitol.htm - 7k

Spoke (799 Occurrences)
... But before he spoke a word Jesus said, "What think you, Simon? From whom
do this world's kings receive customs or capitation tax? ...
/s/spoke.htm - 33k

Replied (532 Occurrences)
... But before he spoke a word Jesus said, "What think you, Simon? From whom
do this world's kings receive customs or capitation tax? ...
/r/replied.htm - 33k

Tax (43 Occurrences)
... But before he spoke a word Jesus said, "What think you, Simon? From whom
do this world's kings receive customs or capitation tax? ...
/t/tax.htm - 47k

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