being completed; in this, his second year, he chose three thousand military, &c. guards.

6

"The phrase aтó diɛтoûs, used to denote the age of the infants slaughtered at Bethlehem (Matt. ii. 16.), from two years old and under,' is a difficulty that has been deeply felt by the learned. Some infants two weeks old, some two months, others two years, equally slain! Surely those born so long before could not possibly be included in the order, whose purpose was to destroy a child, certainly born within a few months. This is regulated at once by the idea that they were all of nearly equal age, being recently born; some not long before the close of the old year, others a little time since the beginning of the new year. Now, those born before the close of the old year, though only a few months or weeks, would be reckoned not merely one year old, but also in their second year, as the expression implies; and those born since the beginning of the year, would be well described by the phrase and under,' that is, under one year old;—some, two years old, though not born a complete twelvemonth (perhaps, in fact, barely six months); others, under one year old, yet born three, four, or five months, and, therefore, a trifle younger than those before described according to the time which Herod had diligently inquired of the wise men, IN their second year and UNDER.”1

VII. Besides the computation of years, the Hebrews first and the Jews afterwards were accustomed to reckon their time from some REMARKARLE ÆRAS or epochas. Thus, 1. From Gen. vii. 11. and viii. 13., it appears that they reckoned from the lives of the patriarchs or other illustrious persons: 2. From their departure out of Egypt, and the first institution of their polity (Exod. xix. 1., xl. 17.; Numb. i. 1., ix. 1., xxxiii. 38.; 1 Kings vi. 1.): 3. Afterwards, from the building of the temple (1 Kings ix. 10.; 2 Chron. viii. 1.), and from the reigns of the kings of Judah and Israel: 4. Then from the commencement of the Babylonian captivity (Ezek. i. 1., xxxiii. 21., xl. 1.); and, perhaps, also from their return from captivity, and the dedication of the second temple. In process of time they adopted, 5. The Era of the Seleucide, which in the books of Maccabees is called the Era of the Greeks, and the Alexandrian Æra: it began from the year when Seleucus Nicanor attained the sovereign power, that is, about 312 years before the birth of Jesus Christ. This æra the Jews continued to employ for upwards of thirteen hundred years.2 6. They were further ac

1 Calmet's Dictionary, 4to. edit. vol. ii. Supplementary Addenda.

2 There are in fact two dates assigned to the æra of the Seleucida in the two books of Maccabees. As Seleucus did not obtain permanent possession of the city of Babylon (which had been retaken from him by Demetrius, surnamed Poliorcetes, or the vanquisher of cities) until the spring of the year 311 before Christ, the Babylonians fixed the commencement of this era in the latter year. "The first book of Maccabees computes the years from April, B. c. 311, as Michaelis has shown in his note on 1 Macc. x. 21.; while the second book dates from October, B. c. 312.; consequently, there is often the difference of a year in the chronology of these books. (Compare 2 Macc. xi. 21. with 1 Macc. vi. 16., and 2 Macc. xiii. 1. with 1 Macc. vi. 20.) This æra continued in general use among the orientals, with the exception of the Mohammedans, who employed it together with their own æra from the flight of Mohammed, B. C. 622. The Jews had no other epoch until A. D. 1040; when, being expelled from Asia by the caliphs, and scattered about in Spain, England, Germany, Poland, and other western countries, they began to date from the creation, though still without entirely dropping the æra of the

203

On the Tribute and Taxes mentioned in the Scriptures. customed to reckon their years from the years when their princes began to reign. Thus, in 1 Kings xv. 1., Isa. xxxvi. 1., and Jer. i. 2, 3., we have traces of their anciently computing according to the years of their kings; and in later times (1 Macc. xiii. 42., xiv. 27.) according to the years of the Asmonæan princes. Of this mode of computation we have vestiges in Matt. ii. 1., Luke i. 5. and iii. 1. Lastly, ever since the compilation of the Talmud, the Jews have reckoned their years from the creation of the world.i

CHAP. V.

ON THE TRIBUTE AND TAXES MENTIONED IN THE SCRIPTURES."

As no government can be supported without great charge, it is but just that every one who enjoys his share of protection from it, should contribute towards its maintenance and support.

I. On the first departure of the Israelites from Egypt, before any regulation was made, the people contributed, on any extraordinary occasion, according to their ability, as in the case of the voluntary donations for the tabernacle. (Exod. xxv. 2., xxxv. 5.) After the tabernacle was erected, a payment of half a shekel was made by every male of twenty years of age and upwards (Exod. xxx. 13, 14.), when the census, or sum of the children of Israel, was taken: and on the return of the Jews from the Babylonian captivity, an annual payment of the third part of a shekel was made, for the maintenance of the temple-worship and service. (Neh. x. 32.) Subsequently, the enactment of Moses was deemed to be of perpetual obligation3, and in the time of our Saviour two drachmæ, or half a shekel, were paid by every Jew, whether native or residing in foreign countries: besides which, every one, who was so disposed, made voluntary offerings, according to his ability. (Mark xii. 41-44.) Hence vast quantities of gold were annually brought to Jerusalem into the Seleucida. The orientals denominate this epoch the era of the two-horned; by which it is generally supposed they mean Alexander the Great. But perhaps the name had primary reference to Seleucus; for on some coins he is represented with two horns. See Froelich, Annales Syriæ, Tab. ii. Seleuc. Nic. 1. et Tab. iii. 29." (Jahn's History of the Hebrew Commonwealth, vol. i. pp. 249, 250.)

Reland, Antiq. Hebr. pp. 203-215. Schulzii Compendium Archeologiæ Hebraicæ, lib. i. c. 11. pp. 94-107. Lamy's Apparatus Biblicus, book i. ch. 5. vol. i. pp. 138-154. Calmet's Dictionary, articles Day, Week, Month, Year. Jahn et Ackermann, Archæologia Biblica, §§ 101-103. Jenning's Jewish Antiquities, book iii. ch. 1. See also Wachner's Antiquitates Hebræorum, part ii. p. 5. et seq. Pritii Introd. in Nov. Test. pp. 566-575.; Pareau, Antiquitas Hebraica, pp. 310-318.

The materials of this chapter, where other authorities are not cited, are derived from Schulz's Archeologia Hebraica, c. 13. de vectigalibus et tributis, and Pareau's Antiquitas Hebraicæ, part iii. sect. ii. c. 5. de tributis et vectigalibus.

Josephus, de Bell. Jud. lib. vii. c. 6, § 6. Philonis Judæi Opera, tom. ii. p. 224.

A singular law was in force in the time of Jesus Christ, prohibiting one mite (AENTOV) from being cast into the treasury. The poor widow, therefore, who in Mark xii. 42. is said to have cast in two mites, gave the smallest sum permitted by the law. Schoetgen, Hora Hebraicæ, vol. i. p. 250. Townsend's Harmony of the New Testament, vol. i. p. 114.

temple', where there was an apartment called the Treasury (Talopuλakiov),_specially appropriated to its reception. After the destruction of Jerusalem, Vespasian, by an edict, commanded that the half shekel should in future be brought by the Jews, wherever they were, into the capitol.2 In addition to the preceding payments for the support of their sacred worship, we may notice the first fruits and tenths, of which an account is found in Part III. Chap. IV. infra.

II. Several of the Canaanitish tribes were tributary to the Israelites even from the time of Joshua (Josh. xvi. 10., xvii. 13.; Judg. i. 28. 33.), whence they could not but derive considerable wealth. The Moabites and Syrians were tributary to David (2 Sam. viii. 2. 6.): and Solomon at the beginning of his reign compelled the Amorites, Hittites, Perizzites, Hivites, and Jebusites, who were left in the country, to pay him tribute, and to perform the drudgery of the public works which he had undertaken, and from which the children of Israel were exempted. (1 Kings ix. 21, 22. 33. ; 2 Chron. viii. 9.) But towards the end of his reign he imposed a tribute on them also (1 Kings v. 13, 14., ix. 15., xi. 27.), which alienated their minds, and sowed the seeds of that discontent, which afterwards ripened into open revolt by the rebellion of Jeroboam the son of Nebat.

III. Afterwards, however, the Israelites, being subdued by other nations, were themselves compelled to pay tribute to their conquerors. Thus Pharaoh-Necho, king of Egypt, imposed a tribute of one hundred talents of silver and a talent of gold. (2 Kings xxiii. 33. 35.) After their return from captivity, the Jews paid tribute to the Persians, under whose government they were (Ezra iv. 13.); then to the Greeks, from which, however, they were exonerated, when under the Maccabees they had regained their liberty. In later times, when they were conquered by the Roman arms under Pompey, they were again subjected to the payment of tribute, even though their princes enjoyed the honours and dignities of royalty, as was the case with Herod the Great (Luke ii. 1-5.): and afterwards, when Judæa was reduced into a Roman province, on the dethronement and banishment of his son Archeläus, the Romans imposed on the Jews not only the annual capitation tax of a denarius (pópos) but also a tax on goods imported or exported (Téλos), and various other taxes and burthens. To this capitation tax the evangelists allude in Matt. xxii. 17. and Mark xii. 14., where it is termed vóμioμa Kývσov (numisma census), or the tribute money; and as this tax appears from Matt. xxii. 20, 21. to have been paid in Roman coin, the Jews paid it with great reluctance; and raised various insurrections on account of it. Among these malcontents, Judas, surnamed the Gaulonite or Galilæan, distinguished himself: he pretended that it was not lawful to pay tribute to a foreigner; that it was the

Josephus, Ant. Jud. lib xiv. c. 7. § 2. Cicero, Orat. pro Flacco, c. 28.

2 Josephus, de Bell. Jud. lib. vii. c. 6. § 6.

31 Macc. x. 29, 30., xi. 35, 36., xv. 5. Josephus, Ant. Jud. lib. xiii c. 2. § 3. c. 4. § 9. c. 6. § 6.

badge of actual servitude, and that they were not allowed to own any for their master who did not worship the Lord. These sentiments animated the Pharisees, who came to Christ with the insidious design of ensnaring him by the question, whether it was lawful to pay tribute to Cæsar or not? Which question he answered with equal wisdom and regard for the Roman government. (Matt. xxii. 17-21.) With these sentiments the Jews continued to be animated long after the ascension of Jesus Christ; and it should seem that some of the first Hebrew Christians had imbibed their principles. In opposition to which, the apostles Paul and Peter in their inimitable epistles strenuously recommend and inculcate on all sincere believers in Jesus Christ, the duties of submission and obedience to princes, and a conscientious discharge of their duty, in paying tribute. (Rom. xiii. 7.; 1 Pet. ii. 13.)

To supply the Jews who came to Jerusalem from all parts of the Roman empire to pay the half-shekel with coins current there, the money-changers (KOMλußioтài) stationed themselves at tables, in the courts of the temple, and chiefly, it should seem, in the court of the Gentiles, for which they exacted a small fee, kolbon (xóλλvßos.) It was the tables on which these men trafficked for this unholy gain which were overturned by Jesus Christ. (Matt. xxi. 12.)1

The money-changers (called TраTeliтaι in Matt. xxv. 27. and KερμATIOтai in John ii. 14.), were also those who made a profit by exchanging money. They supplied the Jews who came from distant parts of Judæa and others parts of the Roman empire, with money, to be received back at their respective homes, or which, perhaps, they had paid before they commenced their journey. It is likewise probable that they exchanged foreign coins for such as were current at Jerusalem.

IV. Among the Romans, the censors let their taxes by public auction; and those who farmed them were called Publicani, or PUBLICANS. These farmers-general were usually Roman knights 2, who had under them inferior collectors: Josephus has made mention of several Jews who were Roman knights, whence Dr. Lardner thinks it probable that they had merited the equestrian rank by their good services in collecting some part of the revenue. The collectors of these tributes were known by the general name of Teλovai, that is, tax-gatherers, in our authorised version rendered PUBLICANS. Some of them appear to have been receivers-general for a large district, as Zaccheus, who is styled a chief publican ('ApxITEλwvns). Matthew, who is termed simply a publican (Teλóvns), was one who sat at the receipt of custom where the duty was paid on imports and exports. (Matt. ix. 9.; Luke v. 29.; Mark. ii. 14.)

1 Grotius, Hammond, and Whitby, on Matt. xxi. 12. Dr. Lightfoot's Works, vol. ii. p. 225. In Ceylon, "Moormen, whose business it is to give cash for notes, may be seen sitting in public places, with heaps of coin before them. On observing a person with a note, or in want of their services, they earnestly solicit his attention." Callaway's Oriental Observations, p. 68.

2 Cicero, in Verrem, lib. iii. c. 72. Orat. pro Planco, c. 9. De Petitione Consulatûs, c. 1. Tacit. Annal. lib. iv. c. 6. Adam's Roman Antiquities, pp. 25. 60.

De Bell. Jud. lib. ii. c. 14. § 9.

206 On the Tribute and Taxes mentioned in the Scriptures.

These officers, at least the inferior ones (like the rahdars, or tollgatherers, in modern Persia', and the mirigees, or collectors of customs, in Asia Minor 2), were generally rapacious, extorting more than the legal tribute; whence they were reckoned infamous among the Greeks, and various passages in the Gospels show how odious they were to the Jews (Mark ii. 15, 16.; Luke iii. 13.), insomuch that the Pharisees would hold no communication whatever with them, and imputed it to our Saviour as a crime that he sat at meat with publicans. (Matt. ix. 10, 11., xi. 19., xxi. 31, 32.) The payment of taxes to the Romans was accounted by the Jews an intolerable grievance; hence those who assisted in collecting them were detested as plunderers in the cause of the Romans, as betrayers of the liberties of their country, and as abettors of those who had enslaved it: this circumstance will account for the contempt and hatred so often expressed by the Jews in the evangelical histories against the collectors of the taxes or tribute.3

The parable of the Pharisee and the Publican (Luke xviii. 1013.) will derive considerable illustration from these circumstances. Our Saviour, in bringing these two characters together, appears to have chosen them as making the strongest contrast between what, in the public estimation, were the extremes of excellence and villany. The Pharisees, it is well known, were the most powerful sect among the Jews, and made great pretences to piety; and when the account of the Persian rahdars, given below, is recollected, it will account for the Pharisee, in addressing God, having made extortioners and the unjust almost synonymous terms with publicans; because, from his peculiar office, the rahdar is almost an extortioner by profession.4

1 The rahdars, or toll-gatherers, are appointed to levy a toll upon Kafilehs or caravans of merchants: "who in general exercise their office with so much brutality and extortion, as to be execrated by all travellers. The police of the highways is confided to them, and whenever any goods are stolen, they are meant to be the instruments of restitution; but when they are put to the test, are found to be inefficient. None but a man in power can hope to recover what he has once lost. . . . ... The collections of the toll are farmed, consequently extortion ensues; and as most of the rahdars receive no other emolument than what they can exact over and above the prescribed dues from the traveller, their insolence is accounted for on the one hand, and the detestation in which they are held on the other." (Morier's Second Journey, p. 70.)

2 At Smyrna, the mirigee sits in the house allotted to him, as Matthew sat at the receipt of custom (or in the custom-house of Capernaum); "and receives the money which is due from various persons and commodities, entering into the city. The exactions and rude behaviour of these men," (says Mr. Hartley, who experienced both), “are just in character with the conduct of the publicans mentioned in the New Testament. . . . . When men are guilty of such conduct as this, no wonder that they were detested in ancient times, as were the publicans; and in modern times, as are the mirigees." (Hartley's Researches in Greece, p. 239.)

Lardner's Credibility, part i. book i. c. 9. §§ 10, 11. Carpzovii Apparatus Antiquitatum Sacri Codicis, pp. 29, 30. As the Christians subsequently were often termed Galilæans, and were represented as a people hostile to all government, and its necessary supports, St. Paul in Rom. xiii. 6. studiously obviates this slander; and enjoins the payment of tribute to civil governors, because, as all governments (whatever may be their form) derive their authority from God, rulers are His ministers, attending upon this very thing, viz., the public administration, to protect the good and to punish the evil doer. Morier's Second Journey, p. 71.