Ezra 4:12-13

4:12 Now ¹  let the king be aware that the Jews who came up to us from you have gone to Jerusalem. They are rebuilding that rebellious and odious city. ²  They are completing its walls and repairing its foundations. 4:13 Let the king also be aware that if this city is built and its walls are completed, no more tax, custom, or toll will be paid, and the royal treasury ³  will suffer loss.

Nehemiah 9:37

9:37 Its abundant produce goes to the kings you have placed over us due to our sins. They rule over our bodies and our livestock as they see fit, ⁴  and we are in great distress!

Matthew 17:25-27

17:25 He said, “Yes.” When Peter came into the house, Jesus spoke to him first, ⁵  “What do you think, Simon? From whom do earthly kings collect tolls or taxes – from their sons ⁶  or from foreigners?” 17:26 After he said, “From foreigners,” Jesus said to him, “Then the sons ⁷  are free. 17:27 But so that we don’t offend them, go to the lake and throw out a hook. Take the first fish that comes up, and when you open its mouth, you will find a four drachma coin. ⁸  Take that and give it to them for me and you.”

Matthew 22:17

22:17 Tell us then, what do you think? Is it right ⁹  to pay taxes ¹⁰  to Caesar ¹¹  or not?”

Luke 20:22

20:22 Is it right ¹²  for us to pay the tribute tax ¹³  to Caesar ¹⁴  or not?”

Luke 23:2

23:2 They ¹⁵  began to accuse ¹⁶  him, saying, “We found this man subverting ¹⁷  our nation, forbidding ¹⁸  us to pay the tribute tax ¹⁹  to Caesar ²⁰  and claiming that he himself is Christ, ²¹  a king.”

Romans 13:6

13:6 For this reason you also pay taxes, for the authorities ²²  are God’s servants devoted to governing. ²³ 

[4:12]  ¹ tn The MT takes this word with the latter part of v. 11, but in English style it fits better with v. 12.

[4:12]  ² sn Management of the provinces that were distantly removed from the capital was difficult, and insurrection in such places was a perennial problem. The language used in this report about Jerusalem (i.e., “rebellious,” “odious”) is intentionally inflammatory. It is calculated to draw immediate attention to the perceived problem.

[4:13]  ³ tn Aram “the treasury of kings.” The plural “kings” is Hebrew, not Aramaic. If the plural is intended in a numerical sense the reference is not just to Artaxerxes but to his successors as well. Some scholars understand this to be the plural of majesty, referring to Artaxerxes. See F. C. Fensham, Ezra and Nehemiah (NICOT), 74.

[9:37]  ⁴ tn Heb “according to their desire.”

[17:25]  ⁵ tn Grk “spoke first to him, saying.” The participle λέγων (legwn) is redundant in English and has not been translated.

[17:25]  ⁶ sn The phrase their sons may mean “their citizens,” but the term “sons” has been retained here in order to preserve the implicit comparison between the Father and his Son, Jesus.

[17:26]  ⁷ sn See the note on the phrase their sons in the previous verse.

[17:27]  ⁸ sn The four drachma coin was a stater (στατήρ, stathr), a silver coin worth four drachmas. One drachma was equivalent to one denarius, the standard pay for a day’s labor (L&N 6.80).

[22:17]  ⁹ tn Or “lawful,” that is, in accordance with God’s divine law. On the syntax of ἔξεστιν (exestin) with an infinitive and accusative, see BDF §409.3.

[22:17]  ¹⁰ tn According to L&N 57.180 the term κῆνσος (khnso") was borrowed from Latin and referred to a poll tax, a tax paid by each adult male to the Roman government.

[22:17]  ¹¹ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[20:22]  ¹² tn Or “lawful,” that is, in accordance with God’s divine law. On the syntax of ἔξεστιν (exestin) with an infinitive and accusative, see BDF §409.3.

[20:22]  ¹³ tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence – ‘tribute tax.’”

[20:22]  ¹⁴ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[23:2]  ¹⁵ tn Here δέ (de) has not been translated.

[23:2]  ¹⁶ sn They began to accuse him. There were three charges: (1) disturbing Jewish peace; (2) fomenting rebellion through advocating not paying taxes (a lie – 20:20-26); and (3) claiming to be a political threat to Rome, by claiming to be a king, an allusion to Jesus’ messianic claims. The second and third charges were a direct challenge to Roman authority. Pilate would be forced to do something about them.

[23:2]  ¹⁷ tn On the use of the term διαστρέφω (diastrefw) here, see L&N 31.71 and 88.264.

[23:2]  ¹⁸ tn Grk “and forbidding.” Here καί (kai) has not been translated to suggest to the English reader that this and the following charge are specifics, while the previous charge was a summary one. See the note on the word “misleading” earlier in this verse.

[23:2]  ¹⁹ tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence – ‘tribute tax.’”

[23:2]  ²⁰ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[23:2]  ²¹ tn Or “Messiah”; both “Christ” (Greek) and “Messiah” (Hebrew and Aramaic) mean “one who has been anointed.”

[13:6]  ²² tn Grk “they”; the referent (the governing authorities) has been specified in the translation for clarity.

[13:6]  ²³ tn Grk “devoted to this very thing.”