חֹמֶשׁ

a fifth tax

Definition

The Hebrew noun חֹמֶשׁ (chômesh) refers specifically to a 'fifth part' or a 'fifth tax.' In its sole biblical occurrence, it denotes a one-fifth (20%) portion of agricultural produce that the Egyptian populace was required to pay to Pharaoh under Joseph's administration during the famine. This was not merely a general fraction but functioned as a formal state-imposed tax or levy. The term is derived from the number five, emphasizing its precise mathematical and administrative character.

Biblical Usage

This word is used only once in the Old Testament, in Genesis 47:26. The context is Joseph establishing a permanent land and tax policy for Egypt after the centralization of grain and land during the seven-year famine. Joseph 'made it a law' that a fifth (חֹמֶשׁ) of the produce would belong to Pharaoh, with the remaining four-fifths left for seed and for food for the people and their households. Its usage is strictly administrative and economic within a narrative of statecraft and survival.

Etymology

The noun חֹמֶשׁ is directly derived from the root חָמַשׁ (châmash, H2567), meaning 'to be arrayed' or 'to muster by fives,' and is related to the cardinal number חָמֵשׁ (châmêsh, H2568), meaning 'five.' It signifies a grouping or portion based on the number five. The semantic development moves from the basic number to a specific portion or tax constituting one part out of five.

Semantic Range

While the word itself is administrative, its single use in Genesis 47:26 carries theological weight regarding God's providence and governance. Joseph's wise policy, including the fifth tax, stabilized Egypt and the surrounding nations, fulfilling God's purpose to preserve the line of promise (Genesis 45:5-7). It illustrates how God's sovereignty works through secular institutions and laws. Understanding this specific term highlights the historical reality and fairness of Joseph's system, which ultimately protected Israel's family.

In the ancient Near East, a one-fifth tax was a known but significant levy. Egyptian and other contemporary tax rates varied, but a 20% tax on agricultural yield was a substantial obligation, indicating state ownership or control. The cultural context shows Joseph adapting to and working within Egyptian economic structures to create a sustainable system during and after a crisis, differing from a modern understanding of income tax by being specifically tied to land and harvest.

מַעֲשֵׂר (ma'aser, H4643) — a 'tenth' or tithe, typically a religious offering. חֹמֶשׁ is a secular state tax of one-fifth, while מַעֲשֵׂר is usually a sacred contribution of one-tenth.

Word Details

Scripture References