The account of the tribute to Xerxes and Mordecai is found in the Book of Esther, a narrative that highlights the providence of God in the preservation of the Jewish people during their exile in Persia. The account unfolds during the reign of King Xerxes, also known as Ahasuerus, who ruled over a vast empire stretching from India to Cush.

Xerxes (Ahasuerus): Xerxes I, the son of Darius the Great, is depicted in the Book of Esther as a powerful yet capricious monarch. His reign is marked by opulence and grandeur, as evidenced by the lavish banquet described in Esther 1. The king's decision-making is often influenced by his advisors, notably Haman, whose plot to annihilate the Jews sets the stage for the dramatic events that follow.

The tribute to Xerxes is not explicitly detailed in terms of monetary or material offerings within the biblical text. However, the concept of tribute in the ancient Near Eastern context typically involved the payment of taxes or gifts to a sovereign as a sign of submission and loyalty. The narrative of Esther implicitly acknowledges Xerxes' authority and the expectation of tribute through the actions and decisions of his subjects.

Mordecai: Mordecai, a Jew of the tribe of Benjamin, emerges as a central figure in the Book of Esther. He is introduced as the cousin and guardian of Esther, who becomes queen. Mordecai's loyalty to the king is demonstrated early in the narrative when he uncovers a plot to assassinate Xerxes (Esther 2:21-23). His actions are recorded in the royal chronicles, though initially unrewarded.

The turning point for Mordecai comes when Haman, the king's vizier, seeks to destroy the Jews. Mordecai's refusal to bow to Haman (Esther 3:2) sets off a chain of events that ultimately leads to Haman's downfall. Mordecai's faithfulness and courage are instrumental in the deliverance of the Jewish people. Esther 10:2-3 states, "And all the acts of his authority and strength, together with a full account of the greatness of Mordecai, whom the king had promoted, are they not written in the Book of the Chronicles of the Kings of Media and Persia? For Mordecai the Jew was second only to King Xerxes, preeminent among the Jews, and highly favored by his many kinsmen, seeking the good of his people and speaking peace to all his countrymen."

Mordecai's rise to prominence and the honor he receives can be seen as a form of tribute, not only to his character and actions but also as a testament to God's providential care for His people. His account serves as an example of how God can elevate the humble and use them for His purposes, even in foreign lands.

Theological Significance: The narrative of tribute to Xerxes and Mordecai underscores themes of divine sovereignty, justice, and the reversal of fortunes. It highlights the importance of faithfulness and integrity in the face of adversity. The account of Esther and Mordecai is a powerful reminder of God's ability to work through human history to accomplish His divine will, ensuring the survival and flourishing of His chosen people.