Taxation

Any form of payment levied on people by a supervising authority.

Taxation exacted from subject nations

Universal tribute

Psalm 72:10 Universal tribute means universal reign. This psalm is widely regarded as Messianic.

May the kings of Tarshish and distant shores bring tribute; may the kings of Sheba and Seba offer gifts.

Refusal to pay tribute was a sign of rebellion

See also 2 Kings 17:4; Ezra 4:13

Taxation for the support of the state

Land tax

2 Kings 23:35 See also Genesis 41:34; Nehemiah 5:4

So Jehoiakim paid the silver and gold to Pharaoh Neco, but to meet Pharaoh’s demand he taxed the land and exacted the silver and the gold from the people, each according to his wealth.

Census tax

Exodus 30:11–16; Luke 2:1

Trade tax

1 Kings 10:14–15 parallel 2 Chronicles 9:13–14

The weight of gold that came to Solomon each year was 666 talents, not including the revenue from the merchants, traders, and all the Arabian kings and governors of the land.

Such levies may be unjustly burdensome

1 Samuel 8:10–18 See also Daniel 11:20

Covenantal taxation: the tithe

Tithing prescribed

Leviticus 27:30–33 As part of their covenantal obligations the Israelites were commanded to offer a tenth of their income to the LORD. See also Genesis 14:20

Thus any tithe from 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. If a man wishes to redeem part of his tithe, he must add a fifth to its value. Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’”

The tithe supported the priests and the poor

Numbers 18:21 See also Deuteronomy 14:28–29

Behold, I have given to the Levites all the tithes in Israel as an inheritance in return for the work they do, the service of the Tent of Meeting.

The tithe often seems to have been neglected

Malachi 3:8–10 See also 2 Chronicles 31:4

Will a man rob God? Yet you are robbing Me! But you ask, ‘How do we rob You?’ In tithes and offerings. You are cursed with a curse, yet you— the whole nation— are still robbing Me. Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this,” says the LORD of Hosts. “See if I will not open the windows of heaven and pour out for you blessing without measure.

Taxation for the support of the temple

Matthew 17:24–26 See also 2 Chronicles 24:4–12 parallel 2 Kings 12:4–5

After they had arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, “Does your Teacher pay the two drachmas?” “Yes,” he answered. When Peter entered the house, Jesus preempted him. “What do you think, Simon?” He asked. “From whom do the kings of the earth collect customs and taxes: from their own sons, or from others?” “From others,” Peter answered. “Then the sons are exempt,” Jesus said to him.

Jesus Christ and taxation

Jesus Christ was falsely accused of opposing taxation

Luke 23:1–2

He himself paid tax

Matthew 17:24–27

He commanded others to pay taxes

Matthew 22:15–22 parallels Mark 12:13–17, Luke 20:20–26

Believers and taxation

Paying taxes demonstrates submission to God

Romans 13:1, Romans 13:5–6; 1 Peter 2:13

Paying taxes should silence unjust criticism

Romans 13:3; 1 Peter 2:15

Paying taxes is reimbursement for services rendered

Matthew 22:15–22 “Give” in verse 21 means “give back as in settlement of a debt”; Romans 13:7