The term "poll-tax" refers to a tax levied on individuals, often as a fixed amount per person. In the context of the Bible, the poll-tax is most notably mentioned in the New Testament during the time of Roman occupation in Judea. This tax was a source of contention and a symbol of Roman authority over the Jewish people.

Biblical References:

1. Matthew 22:15-22 : The Pharisees, seeking to trap Jesus, questioned Him about the legitimacy of paying the poll-tax to Caesar. They asked, "Is it lawful to pay taxes to Caesar, or not?" (Matthew 22:17). Jesus, aware of their malice, responded by asking for a denarius and inquiring whose likeness was on the coin. When they answered, "Caesar's," Jesus replied, "Give to Caesar what is Caesar's, and to God what is God's" (Matthew 22:21). This response highlighted the distinction between civic duty and spiritual obligation, emphasizing the importance of fulfilling both.

2. Mark 12:13-17 : This passage parallels the account in Matthew, where the Pharisees and Herodians attempt to ensnare Jesus with the same question about the poll-tax. Jesus' answer underscores His wisdom in navigating political and religious tensions, affirming the necessity of respecting governmental authority while maintaining devotion to God.

3. Luke 20:20-26 : Luke's Gospel also records this encounter, emphasizing the duplicity of those questioning Jesus. His response, consistent with the other Synoptic Gospels, demonstrates His ability to transcend the political traps set by His adversaries.

Historical Context:

The poll-tax was a direct tax imposed by the Roman Empire on the provinces under its control. It was a personal tax, levied on individuals rather than on property or goods. This tax was particularly burdensome for the Jewish population, as it served as a constant reminder of their subjugation to Roman rule. The tax was collected in Roman currency, which bore the image of the emperor, further aggravating Jewish sensibilities regarding idolatry and the graven images prohibited by the Mosaic Law.

Theological Implications:

The discussion of the poll-tax in the Gospels serves as a profound teaching moment regarding the relationship between the believer and secular authority. Jesus' instruction to "Give to Caesar what is Caesar's, and to God what is God's" (Matthew 22:21) delineates the dual responsibilities of Christians: to fulfill their obligations to earthly governments while prioritizing their ultimate allegiance to God. This teaching has been foundational in Christian thought regarding the interaction between faith and politics, emphasizing that while Christians are to respect and obey governmental authorities, their ultimate loyalty belongs to God.

Cultural Significance:

The issue of the poll-tax also reflects the broader socio-political tensions of first-century Judea. The Jewish people were deeply divided over how to respond to Roman occupation, with some advocating for compliance and others for resistance. The Zealots, for example, were a group that vehemently opposed Roman rule and any form of taxation that symbolized submission to a foreign power. Jesus' response to the question of the poll-tax navigated these tensions, avoiding alignment with any particular political faction while affirming the sovereignty of God over all earthly powers.

In summary, the poll-tax serves as a significant point of discussion in the New Testament, illustrating the complex interplay between faith, politics, and personal responsibility. Through His teachings, Jesus provided a framework for understanding the believer's role in society, one that balances civic duties with unwavering devotion to God.2778b. kensos -- a poll tax
... kensos. 2779 . a poll tax. Transliteration: kensos Short Definition: poll-tax.
Word Origin of Latin origin Definition a poll tax NASB Word Usage poll-tax (4). ...
//strongsnumbers.com/greek2/2778b.htm - 5k

2778. kensos -- to muzzle
... to muzzle. Part of Speech: Noun, Masculine Transliteration: kensos Phonetic Spelling:
(kane'-sos) Short Definition: a poll-tax Definition: a poll-tax. ...
//strongsnumbers.com/greek2/2778.htm - 6k

Note
... CCLX. is a poll-tax register of AD.72-3, based on the Household-Enrollment of
61-2; and references to older poll-tax registers are made, which imply previous ...
//christianbookshelf.org/ramsay/was christ born in bethlehem/note.htm

Enrollment by Households in Egypt
... of public service, and especially they facilitated the conscription; and finally
they gave information which aided in levying the poll-tax, determining the ...
/.../ramsay/was christ born in bethlehem/chapter 7 enrollment by households.htm

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... to have consisted of tribute, duty on salt, a third of the produce of all that was
sown, and one-half of that from fruit-trees, besides poll-tax, custom duty ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

Concerning Festivals in Honour of Emperors, victories, and the ...
... C??sar's? Those, to wit, about which the consultation was then held, whether
the poll-tax should be furnished to C??sar or no. Therefore ...
/.../tertullian/on idolatry/chapter xv concerning festivals in honour.htm

"But they are Gods to Us," You Say. ...
... But indeed lands burdened with tribute are of less value; men under the assessment
of a poll-tax are less noble; for these things are the marks of servitude. ...
//christianbookshelf.org/tertullian/apology/chapter xiii but they are.htm

Exodus
... of the priests, the priestly dues, the atonement for the altar, the morning and
evening offering (xxix.), the altar of incense, the poll-tax, the laver, the ...
//christianbookshelf.org/mcfadyen/introduction to the old testament/exodus.htm

The Historical Situation
... The direct taxes consisted of a land tax and a poll tax, in the collection of which
the procurator made use of the local Jewish courts; the customs consisted ...
/.../rhees/the life of jesus of nazareth/i the historical situation.htm

The Call of Matthew - the Saviour's Welcome to Sinners - Rabbinic ...
... to rapacity. The Gabbai, or tax-gatherer, collected the regular dues, which
consisted of ground-, income-, and poll-tax. The ground ...
/.../edersheim/the life and times of jesus the messiah/chapter xvii the call of.htm

Appendix iv. An Abstract of Jewish History from the Reign of ...
... The taxation also sensibly increased, and, besides crown-money, consisted of a
poll-tax, the third of the field-crops, the half of the produce of trees, a ...
/.../the life and times of jesus the messiah/appendix iv an abstract of.htm

Demonstration v. --Of Wars.
... And search out and see that also by the poll-tax [823] He was enrolled amongst
them. And as He was enrolled by the poll-tax amongst ...
/.../aphrahat/aphrahat select demonstrations/demonstration v of wars.htm

Poll-tax (4 Occurrences)
Poll-tax. Polls, Poll-tax. Pollute . Multi-Version Concordance
Poll-tax (4 Occurrences). Matthew 17:25 And when he came ...
/p/poll-tax.htm - 7k

Tribute (67 Occurrences)
... by agriculturists, payment being made partly in kind, partly in money, and are
contrasted with the tele of the publicans, while kensos is strictly a polltax. ...
/t/tribute.htm - 32k

Taxes (19 Occurrences)
... is made of the tax (telos) on merchandise and travellers (Matthew 17:25); the annual
tax (phoros) on property (Luke 20:22; 23:2); the poll-tax (kensos, "tribute ...
/t/taxes.htm - 14k

Allowable (6 Occurrences)
... Allowable (6 Occurrences). Matthew 22:17 Give us your judgement therefore: is
it allowable for us to pay a poll-tax to Caesar, or not?" (WEY). ...
/a/allowable.htm - 8k

Polls (5 Occurrences)

/p/polls.htm - 8k

Pollute (42 Occurrences)

/p/pollute.htm - 19k

Home (270 Occurrences)
... Simon? the kings of the earth -- from whom do they receive custom or
poll-tax? from their sons or from the strangers?' (See RSV). ...
/h/ - 36k

Judgement (68 Occurrences)
... WEY). Matthew 22:17 Give us your judgement therefore: is it allowable for
us to pay a poll-tax to Caesar, or not?" (WEY). Matthew ...
/j/judgement.htm - 26k

Home (270 Occurrences)
... Simon? the kings of the earth -- from whom do they receive custom or
poll-tax? from their sons or from the strangers?' (See RSV). ...
/h/home.htm - 36k

Truthful (12 Occurrences)
... Is it allowable to pay poll-tax to Caesar, or not? (WEY NAS). John 3:33 he who
is receiving his testimony did seal that God is true; (See NIV). ...
/t/truthful.htm - 9k

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