the Week of Proper 20 / Ordinary 25
Taxes, Taxation, Taxing
Morrish Bible Dictionary
Jehoiakim taxed the land in order to be able to pay the demands of Pharaoh, king of Egypt. 2 Kings 23:35 . Seleueus IV. Philopator became "a raiser of taxes," about B.C. 181, to pay the demands of the Romans. Daniel 11:20; see ANTIOCHUS, SELEUCUS IV. In Luke 2:1-5 the 'taxing' mentioned is believed to have been, not for the assessment of property, but for the registration of persons. See CYRENIUS. Though ordered by the Roman emperor, it appears that the Jews were allowed to carry out the census as to city and lineage in their own way. In Acts 5:37 the same term is employed, but the enrolment in this case may have included the taking an account of their property (as stated by Josephus) which led to Judas heading a revolt. See PUBLICANS.
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Morrish, George. Entry for 'Taxes, Taxation, Taxing'. Morrish Bible Dictionary. https://www.studylight.org/​dictionaries/​eng/​mbd/​t/taxes-taxation-taxing.html. 1897.