TRIBUTE (the chief words are מֶ֫כֶס, H4830, מִנְחָה, H4966, עֹ֫נֶשׁ, H6741, מַשָּׂא֒, H5362, מִדָּה֮, H4501, δίδραχμον, κῆνσος, φόρος). Compulsory contribution exacted by a superior of an inferior.

Before the setting up of the kingdom there were instances of Jews paying tribute under various conditions, such as when Jacob’s sons were seeking the favor of Pharaoh (Gen 43:11, 12), or when one of the judges was forced to contribute to an overlord (Judg 3:15-18). With the establishment of the kingdom, the people obligated themselves to the regular exaction of money and services for the support of the court. Samuel warned them of this but they demanded a monarch in spite of it (1 Sam 8:10-18). Besides the regular exactions, it was customary to bring presents to one’s superiors on special occasions (1 Sam 10:27). In addition to the payments received from their own people, the kings of Israel and Judah received tribute from foreign peoples and rulers: the Syrians brought tribute to David (2 Sam 8:6); many nations brought tribute to Solomon (1 Kings 4:21); Ahab imposed tribute on Moab, but this ceased upon his death (2 Kings 3:4, 5); Jehoshaphat received payment from the Philistines and the Arabs (2 Chron 17:11); and Uzziah from the Ammonites (26:8).

More often, particularly after the division of the kingdom, the Israelites found themselves vassals rather than overlords and paid tribute to others. Syria collected tribute from Israel, the northern kingdom, as the price for peace (2 Kings 12:17, 18). When later the Assyrians became the dominant power in the E, both Israel and Judah paid tribute to their rulers, including Tigleth-pileser III (2 Kings 16:8) and Shalmaneser V (2 Kings 17:3). Finally Israel was captured and depopulated by the Assyrians.

With Judah, the southern kingdom, the situation was much the same. Already mentioned is the payment made by Ahaz when he appealed to Assyria for help (2 Kings 16:5-9). Hezekiah was forced to pay tribute to Sennacherib of Assyria (2 Kings 18:13-16), and later he foolishly displayed all his treasures to the envoy from Babylon (2 Kings 20:12-15). From this time on, Judah was constantly torn between Babylon and Egypt, and tribute was the price of stability (2 Kings 23:33-35). In the end, Babylon took the last of Judah’s wealth (2 Kings 25).

When NT history began, Rome was the dominant power. Roman taxation was mainly indirect; but apart from this tribute was levied, which was a form of direct tax. Between 404 and 167 b.c. tribute was intermittently imposed on Rom. citizens to pay for the costly wars which filled that period. After 167 b.c. only provincials paid the tributum, a fixed sum for some provinces, and a variable amount for others. This payment applied to all provincials, whether Rom. citizens or not. Under the empire, a distinction was made between the tributum soli (imposed on provincial land) and the tributum capitis (imposed on all other forms of property). Tribute was based on the census, but the rate is unknown. Grants of immunity might be given to communities or individuals for various reasons.

Of the three Gr. terms tr. “tax” or “tribute,” the NT usage appears to be as follows: κῆνσος, G3056, refers to the poll tax (the tributum capitis), and is mentioned by Jesus when questioned by the Pharisees (Matt 22:17, 19; Mark 12:13-17). Luke in the parallel passage (20:22) and again when Jesus is questioned by Pilate (23:2) uses the word φόρος, G5843, referring possibly to the tributum soli; but perhaps the distinction is somewhat blurred here. When Paul urges the Christian community to pay their taxes he used the same term (Rom 13:6, 7). In addition to these exactions, a temple tax was required from all Jewish males above age twenty for support of the Temple; this was the δίδραχμον, G1440, or half-shekel (Matt 17:24, 25). After the destruction of Jerusalem the emperors collected this tax for support of the temple of Jupiter Capitolinus in Rome. See Tax, Taxing.

Bibliography For general matters concerning Syria and Judaea: Pauly-Wissova, Real-Encyclopädie der Classischen Altertumswissenschaft (1939), VII A1, 44-47; Oxford Classical Dictionary; IDB.