Topical Bible: Tax: Land

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Topical Encyclopedia

In biblical times, land tax was a significant aspect of the economic and social structure of ancient Israel and its surrounding nations. The concept of land tax is intertwined with the broader biblical themes of stewardship, justice, and the relationship between the people and their governing authorities.

Old Testament Context

The Old Testament provides several references to land and its management, which implicitly involve the concept of taxation. The Israelites, upon entering the Promised Land, were given specific instructions on how to manage the land, including the practice of tithing. While tithing is primarily understood as a religious obligation, it also functioned as a form of taxation to support the Levitical priesthood and the community's needs.

In Leviticus 27:30, the Bible states, "Thus any tithe of the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD." This tithe, a tenth of the produce, was a form of taxation that ensured the sustenance of the religious and social order.

The account of Joseph in Egypt provides another example of land taxation. During the famine, Joseph implemented a system where the Egyptians sold their land to Pharaoh in exchange for food, effectively creating a tax system where a fifth of the produce was given to Pharaoh (Genesis 47:24). This system highlights the use of land tax as a means of centralizing resources and authority.

New Testament Context

In the New Testament, the issue of taxation, including land tax, is addressed in the context of Roman rule. The Roman Empire imposed various taxes on its provinces, including land taxes, which were often burdensome to the people. The Gospels record instances where tax collectors, who were often despised for their role in enforcing these taxes, interacted with Jesus.

One notable passage is the encounter between Jesus and the Pharisees regarding the payment of taxes to Caesar. In Matthew 22:21, Jesus responds, "Render to Caesar what is Caesar’s, and to God what is God’s." This statement underscores the principle of fulfilling civic duties, including the payment of taxes, while maintaining spiritual obligations.

Theological Implications

From a theological perspective, the concept of land tax in the Bible reflects the broader principle of stewardship. The land is viewed as a divine gift, entrusted to humanity for responsible management. The requirement to pay taxes, including those on land, is seen as part of the social contract that enables the functioning of society and the provision of communal needs.

Furthermore, the biblical narrative emphasizes justice and fairness in taxation. The prophets frequently condemned the exploitation and oppression of the poor through unjust taxation practices. For instance, in Isaiah 10:1-2, the prophet warns against those who "enact unjust statutes" and "deprive the poor of justice."

Conclusion

In summary, the concept of land tax in the Bible is deeply rooted in the themes of stewardship, justice, and the relationship between individuals and governing authorities. While the specific practices and systems have evolved over time, the underlying principles continue to inform contemporary discussions on taxation and social responsibility.

Nave's Topical Index

Genesis 41:34,48
Let Pharaoh do this, and let him appoint officers over the land, and take up the fifth part of the land of Egypt in the seven plenteous years.
Nave's Topical Index

2 Kings 23:35
And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it to Pharaohnechoh.
Nave's Topical Index

Library

Certificate Laws and Western Land Bills
... sale of the land to the several ecclesiastical societies as a fund with which to
pay their ministers so as to enable them to do away with the tax for salaries. ...
/.../chapter xiii certificate laws and.htm

A Successful Man of Affairs.
... Does Joseph's land policy justify the single tax? ... What justification is there for
such a modification of Joseph's land policy, as the single tax? ...
/.../kent/the making of a nation/study vii a successful man.htm

The Government of India.
... When we read of seventy millions as the expenditure, it must be remembered that
what is called the land-tax is really rent, for in India the land has always ...
/.../chapter xxxi the government of.htm

The Historical Situation
... The direct taxes consisted of a land tax and a poll tax, in the collection of which
the procurator made use of the local Jewish courts; the customs consisted ...
/.../rhees/the life of jesus of nazareth/i the historical situation.htm

Chapter xlvii
... Joseph restored their cattle and livestock and provided the Egyptians with seed
grain and merely charged what was not an exorbitant tax for a fertile land. ...
/.../christianbookshelf.org/leupold/exposition of genesis volume 1/chapter xlvii.htm

The Restoration of the Jews.
... the reigning monarch, sometimes deposing him and appointing another sovereign in
his stead, sometimes assessing a tax or tribute upon the land, and sometimes ...
/.../christianbookshelf.org/abbott/cyrus the great/chapter ix the restoration of.htm

Prolegomena.
... The principal dues we find referred to were, in the first place, a kind of
land-tax, called burdatio, and further, the tithe of all the produce, which might ...
//christianbookshelf.org/leo/writings of leo the great/prolegomena.htm

The Ministry in Galilee --The New Lesson
... may indicate that he knew that in other years Jesus had paid this tax, as it ... Within
the limits of the Holy Land the faith of the disciples had been constantly ...
/.../rhees/the life of jesus of nazareth/iv the ministry in galileethe.htm

To Constantius the Prefect.
... his lies, but to ratify the visitation, and spare the wretched tax-payers. ... In discussing
the land there will be no impropriety in our using geometrical terms. ...
/.../the ecclesiastical history of theodoret/xlii to constantius the prefect.htm

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... submit to their "unjust accusations" in arbitrarily fixing the return from land
or income ... at Rome expected its handsome dividends; so did the tax-gatherers in ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm