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International Standard Bible Encyclopedia

kus´tum (tax): ( a ) הלך , hălākh , Ezra 4:13 , Ezra 4:10; Ezra 7:24 the King James Version; ( b ) בּלו , belō , Ezra 4:13 , etc.; (c ) τελώνιον , telōnion , Matthew 9:9; Mark 2:14; Luke 5:27 , "receipt of custom" the King James Version, the Revised Version (British and American) "place of toll," the collectors' office; (d) τέλος , télos , Matthew 17:25 (the Revised Version (British and American) "toll"); Romans 13:7; 1 Macc 11:35 (the Revised Version (British and American) "tolls"; compare 1 Macc 10:31). The tax designated by hălākh in Ezra 4:13 , etc., is usually taken to mean a road tax, a toll, from root hălākh , but compare Winckler, Altorientalische Forschungen , II, 463, which derives from root ilku , a command, a decree, hence, an imposed tax. Belō from root yābhal is supposed to be a tax on merchandise or produce (as distinguished from "tribute" or the tax on houses, lands and persons), usually paid in kind and levied for the support of the native or provincial government. See Ryle, Cambridge Bible , Ezra-Nehemiah, in the place cited. Telos in New Testament and Macc is an indirect tax farmed out to the publicans.