Ezra 4:13

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 ¹  will suffer loss.

Ezra 4:20

4:20 Powerful kings have been over Jerusalem who ruled throughout the entire Trans-Euphrates ²  and who were the beneficiaries of ³  tribute, custom, and toll.

Ezra 6:8

6:8 “I also hereby issue orders as to what you are to do with those elders of the Jews in order to rebuild this temple of God. From the royal treasury, from the taxes of Trans-Euphrates the complete costs are to be given to these men, so that there may be no interruption of the work. ⁴ 

Nehemiah 5:4

5:4 Then there were those who said, “We have borrowed money to pay our taxes to the king ⁵  on our fields and our vineyards.

Matthew 17:24-27

The Temple Tax

17:24 After ⁶  they arrived in Capernaum, ⁷  the collectors of the temple tax ⁸  came to Peter and said, “Your teacher pays the double drachma tax, doesn’t he?” 17:25 He said, “Yes.” When Peter came into the house, Jesus spoke to him first, ⁹  “What do you think, Simon? From whom do earthly kings collect tolls or taxes – from their sons ¹⁰  or from foreigners?” 17:26 After he said, “From foreigners,” Jesus said to him, “Then the sons ¹¹  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. ¹²  Take that and give it to them for me and you.”

Matthew 22:17-21

22:17 Tell us then, what do you think? Is it right ¹³  to pay taxes ¹⁴  to Caesar ¹⁵  or not?”

22:18 But Jesus realized their evil intentions and said, “Hypocrites! Why are you testing me? 22:19 Show me the coin used for the tax.” So ¹⁶  they brought him a denarius. ¹⁷  22:20 Jesus ¹⁸  said to them, “Whose image ¹⁹  is this, and whose inscription?” 22:21 They replied, ²⁰  “Caesar’s.” He said to them, ²¹  “Then give to Caesar the things that are Caesar’s, and to God the things that are God’s.” ²² 

Mark 12:14-17

12:14 When they came they said to him, “Teacher, we know that you are truthful and do not court anyone’s favor, because you show no partiality ²³  but teach the way of God in accordance with the truth. ²⁴  Is it right ²⁵  to pay taxes ²⁶  to Caesar ²⁷  or not? Should we pay or shouldn’t we?” 12:15 But he saw through their hypocrisy and said ²⁸  to them, “Why are you testing me? Bring me a denarius ²⁹  and let me look at it.” 12:16 So ³⁰  they brought one, and he said to them, “Whose image ³¹  is this, and whose inscription?” They replied, ³²  “Caesar’s.” 12:17 Then Jesus said to them, “Give to Caesar the things that are Caesar’s, and to God the things that are God’s.” ³³  And they were utterly amazed at him.

Luke 20:21-26

20:21 Thus ³⁴  they asked him, “Teacher, we know that you speak and teach correctly, ³⁵  and show no partiality, but teach the way of God in accordance with the truth. ³⁶  20:22 Is it right ³⁷  for us to pay the tribute tax ³⁸  to Caesar ³⁹  or not?” 20:23 But Jesus ⁴⁰  perceived their deceit ⁴¹  and said to them, 20:24 “Show me a denarius. ⁴²  Whose image ⁴³  and inscription are on it?” ⁴⁴  They said, “Caesar’s.” 20:25 So ⁴⁵  he said to them, “Then give to Caesar the things that are Caesar’s, and to God the things that are God’s.” ⁴⁶  20:26 Thus ⁴⁷  they were unable in the presence of the people to trap ⁴⁸  him with his own words. ⁴⁹  And stunned ⁵⁰  by his answer, they fell silent.

Luke 23:2

23:2 They ⁵¹  began to accuse ⁵²  him, saying, “We found this man subverting ⁵³  our nation, forbidding ⁵⁴  us to pay the tribute tax ⁵⁵  to Caesar ⁵⁶  and claiming that he himself is Christ, ⁵⁷  a king.”

[4:13]  ¹ 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.

[4:20]  ² sn The statement that prior Jewish kings ruled over the entire Trans-Euphrates is an overstatement. Not even in the days of David and Solomon did the kingdom of Israel extend its borders to such an extent.

[4:20]  ³ tn Aram “were being given to them.”

[6:8]  ⁴ tn The words “of the work” are not in the Aramaic, but are supplied in the translation for clarity.

[5:4]  ⁵ tn Heb “for the tax of the king.”

[17:24]  ⁶ tn Here δέ (de) has not been translated.

[17:24]  ⁷ map For location see Map1 D2; Map2 C3; Map3 B2.

[17:24]  ⁸ tn Grk “Collectors of the double drachma.” This is a case of metonymy, where the coin formerly used to pay the tax (the double drachma coin, or δίδραχμον [didracmon]) was put for the tax itself (cf. BDAG 241 s.v.). Even though this coin was no longer in circulation in NT times and other coins were used to pay the tax, the name for the coin was still used to refer to the tax itself.

[17:25]  ⁹ tn Grk “spoke first to him, saying.” The participle λέγων (legwn) is redundant in English and has not been translated.

[17:25]  ¹⁰ 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]  ¹¹ sn See the note on the phrase their sons in the previous verse.

[17:27]  ¹² 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]  ¹³ 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]  ¹⁴ 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]  ¹⁵ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[22:19]  ¹⁶ tn Here δέ (de) has been translated as “so” to indicate their response to Jesus’ request for a coin.

[22:19]  ¹⁷ tn Here the specific name of the coin was retained in the translation, because not all coins in circulation in Palestine at the time carried the image of Caesar. In other places δηνάριον (dhnarion) has been translated simply as “silver coin” with an explanatory note.

[22:20]  ¹⁸ tn Grk “And he”; the referent (Jesus) has been specified in the translation for clarity. Here καί (kai) has not been translated.

[22:20]  ¹⁹ tn Or “whose likeness.”

[22:21]  ²⁰ tn Grk “they said to him.”

[22:21]  ²¹ tn Grk “then he said to them.” τότε (tote) has not been translated to avoid redundancy.

[22:21]  ²² sn Jesus’ answer to give to Caesar the things that are Caesar’s, and to God the things that are God’s was a both/and, not the questioners’ either/or. So he slipped out of their trap.

[12:14]  ²³ tn Grk “and it is not a concern to you about anyone because you do not see the face of men.”

[12:14]  ²⁴ sn Teach the way of God in accordance with the truth. Very few comments are as deceitful as this one; they did not really believe this at all. The question of the Pharisees and Herodians was specifically designed to trap Jesus.

[12:14]  ²⁵ 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.

[12:14]  ²⁶ 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.

[12:14]  ²⁷ tn Or “the emperor” (“Caesar” is a title for the Roman emperor).

[12:15]  ²⁸ tn Grk “Aware of their hypocrisy he said.”

[12:15]  ²⁹ tn Here the specific name of the coin was retained in the translation, because not all coins in circulation in Palestine at the time carried the image of Caesar. In other places δηνάριον (dhnarion) has been translated simply as “silver coin” with an explanatory note.

[12:16]  ³⁰ tn Here δέ (de) has been translated as “so” to indicate their response to Jesus’ request for a coin.

[12:16]  ³¹ tn Or “whose likeness.”

[12:16]  ³² tn Grk “they said to him.”

[12:17]  ³³ sn Jesus’ answer to give to Caesar the things that are Caesar’s, and to God the things that are God’s was a both/and, not the questioners’ either/or. So he slipped out of their trap.

[20:21]  ³⁴ tn Here καί (kai) has been translated as “thus” to indicate the implied result of the plans by the spies.

[20:21]  ³⁵ tn Or “precisely”; Grk “rightly.” Jesus teaches exactly, the straight and narrow.

[20:21]  ³⁶ sn Teach the way of God in accordance with the truth. Very few comments are as deceitful as this one; they did not really believe this at all. The question was specifically designed to trap Jesus.

[20:22]  ³⁷ 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]  ³⁸ 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]  ³⁹ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[20:23]  ⁴⁰ tn Grk “he”; the referent (Jesus) has been specified in the translation for clarity.

[20:23]  ⁴¹ tn Or “craftiness.” The term always has negative connotations in the NT (1 Cor 3:19; 2 Cor 4:2; 11:3; Eph 4:14).

[20:24]  ⁴² tn Here the specific name of the coin was retained in the translation, because not all coins in circulation in Palestine at the time carried the image of Caesar. In other places δηνάριον (dhnarion) has been translated simply as “silver coin” with an explanatory note.

[20:24]  ⁴³ tn Or “whose likeness.”

[20:24]  ⁴⁴ tn Grk “whose likeness and inscription does it have?”

[20:25]  ⁴⁵ tn Here δέ (de) has been translated as “so” to indicate that Jesus’ pronouncement results from the opponents’ answer to his question.

[20:25]  ⁴⁶ sn Jesus’ answer to give to Caesar the things that are Caesar’s and to God the things that are God’s was a both/and, not the questioners’ either/or. So he slipped out of their trap.

[20:26]  ⁴⁷ tn Here καί (kai) has been translated as “thus” to indicate the implied result of Jesus’ unexpected answer.

[20:26]  ⁴⁸ tn On this term, see BDAG 374 s.v. ἐπιλαμβάνομαι 3.

[20:26]  ⁴⁹ tn Grk “to trap him in a saying.”

[20:26]  ⁵⁰ tn Or “amazed.”

[23:2]  ⁵¹ tn Here δέ (de) has not been translated.

[23:2]  ⁵² 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]  ⁵³ tn On the use of the term διαστρέφω (diastrefw) here, see L&N 31.71 and 88.264.

[23:2]  ⁵⁴ 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]  ⁵⁵ 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]  ⁵⁶ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).

[23:2]  ⁵⁷ tn Or “Messiah”; both “Christ” (Greek) and “Messiah” (Hebrew and Aramaic) mean “one who has been anointed.”