Topical Bible: King: Poll Tax

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Topical Encyclopedia

The concept of a poll tax, also known as a head tax, is a levy imposed on individuals at a fixed rate, regardless of income or resources. In biblical times, such taxes were often used as a means of revenue for governing authorities. The poll tax is mentioned in several contexts within the Bible, reflecting its significance in the socio-political landscape of ancient Israel and the broader Roman Empire.

Old Testament Context

In the Old Testament, the idea of a census or numbering of the people is closely associated with taxation. Exodus 30:11-16 provides an early example of a form of poll tax, where each Israelite male over the age of twenty was required to give a half-shekel as an offering to the Lord during a census. This offering was to be used for the service of the Tent of Meeting, serving both a religious and communal purpose. The text 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).

New Testament Context

In the New Testament, the poll tax becomes a point of contention between Jesus and the religious leaders of His time. The Roman Empire imposed various taxes on its subjects, including a poll tax, which was a source of resentment among the Jewish population. The most notable reference to the poll tax is found in the synoptic Gospels, where the Pharisees and Herodians attempt to trap Jesus with a question about paying taxes to Caesar. In Matthew 22:17, they ask, "Tell us then, what is Your opinion? Is it lawful to pay taxes to Caesar, or not?" .

Jesus' response is both wise and profound, as He asks for a denarius and inquires about the image and inscription on the coin. When they reply that it is Caesar's, Jesus declares, "So give back to Caesar what is Caesar’s, and to God what is God’s" (Matthew 22:21). This statement underscores the principle of fulfilling civic duties while maintaining ultimate allegiance to God.

Historical and Theological Implications

The poll tax in biblical times was not merely an economic burden but also a symbol of subjugation to foreign rule, particularly under Roman occupation. For the Jewish people, paying the poll tax to Caesar was a constant reminder of their lack of political autonomy. Theologically, Jesus' teaching on the poll tax highlights the distinction between earthly and divine authority, emphasizing the believer's responsibility to honor both.

The poll tax also serves as a reminder of the broader biblical theme of stewardship and the believer's duty to support the community and its leaders. While the tax was a practical necessity for the maintenance of government and religious institutions, it also pointed to the deeper spiritual truth that all resources ultimately belong to God.

In summary, the poll tax in the Bible is a multifaceted concept that touches on issues of governance, religious duty, and personal responsibility. It reflects the tension between earthly authority and divine sovereignty, a theme that resonates throughout Scripture.

Nave's Topical Index

Matthew 17:24-27
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Does not your master pay tribute?
Nave's Topical Index

Library

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... It is added that, for the king's highway, and for the road taken by funerals ... that
was sown, and one-half of that from fruit-trees, besides poll-tax, custom duty ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

Demonstration v. --Of Wars.
... And He Himself will be King for ever and ever. ... And search out and see that
also by the poll-tax [823] He was enrolled amongst them. ...
/.../aphrahat/aphrahat select demonstrations/demonstration v of wars.htm

Concerning Festivals in Honour of Emperors, victories, and the ...
... about which the consultation was then held, whether the poll-tax should be ... has forerun
us, who, in other respects obedient toward king Nebuchodonosor rejected ...
/.../tertullian/on idolatry/chapter xv concerning festivals in honour.htm

Exodus
... Blow after blow falls from Israel's God upon the obstinate king of Egypt ... the morning
and evening offering (xxix.), the altar of incense, the poll-tax, the laver ...
//christianbookshelf.org/mcfadyen/introduction to the old testament/exodus.htm

The Historical Situation
... Archelaus had been designated king by Herod, with Judea, Samaria, and Idumea as
his ... The direct taxes consisted of a land tax and a poll tax, in the collection ...
/.../rhees/the life of jesus of nazareth/i the historical situation.htm

The Call of Matthew - the Saviour's Welcome to Sinners - Rabbinic ...
... Red Sea confession of God, [2435] was preserved, became king of Nineveh ... gatherer,
collected the regular dues, which consisted of ground-, income-, and poll-tax. ...
/.../edersheim/the life and times of jesus the messiah/chapter xvii the call of.htm

Cestius Sends Neopolitanus the Tribune to See in what Condition ...
... victories at Thermopylae and Platea, and had Agesilaus [for their king], and searched ...
of Alexandria, as may be learned from the revenue of the poll tax; yet it ...
/.../chapter 16 cestius sends neopolitanus.htm

Connecticut at the Close of the Revolution
... Let a moderate poll tax be added to a tax of ... pound, would cease to operate, because
their tax would continue ... the usual oaths of allegiance to the King as head ...
/.../chapter xii connecticut at the.htm

On the Words of the Gospel, "When Jesus had Finished These Sayings ...
... and Lawyers question Him about perfection, and the Herodians about the poll-tax,
and others ... All the glory of the King's Daughter is within, [3829] clothed with ...
/.../cyril/lectures of s cyril of jerusalem/oration xxxvii on the words.htm

How the Kings of Asia Honored the Nation of the Jews and Made them ...
... King Antiochus To Ptolemy, Sendeth Greeting ... and the scribes of the temple, and the
sacred singers, be discharged from poll-money and the crown tax and other ...
/.../josephus/the antiquities of the jews/chapter 3 how the kings.htm