Toll
What Was a Toll in the Biblical World?
In biblical times, a toll was a form of tax, tribute, or customs duty levied by governing authorities. Unlike modern income taxes, these were often collected at specific points—city gates, ports, or along trade routes—as goods and people moved from one jurisdiction to another. The Hebrew and Aramaic terms (middah, mindah, halakh) and Greek terms (telōnion, telōnēs, telos) all point to compulsory payments that could be financial or in-kind, representing both economic burden and political submission.
Tolls in the Old Testament and Persian Period
The concept of toll appears prominently during the post-exilic period under Persian rule. After Cyrus permitted the Jewish exiles to return to Jerusalem and rebuild the temple, the Persian Empire required tribute payments from its provinces. The books of Ezra and Nehemiah reference these mandatory contributions. For example, officials wrote to King Artaxerxes, warning that if Jerusalem's walls were rebuilt, the city would stop paying "toll, tribute, and custom" (Ezra 4:13). Later, King Darius decreed that costs for the temple rebuilding should be paid from the royal treasury, specifically from the "tribute of the province beyond the River" (Ezra 6:8). These tolls were a sign of Judah's vassal status within a vast empire. Nehemiah 5:4 further highlights the economic strain, as some Jews had to borrow money to pay the king's tax, mortgaging their fields and vineyards.
Tolls and Tax Collectors in the New Testament
By the New Testament era, the toll system had evolved under Roman administration. The Romans established toll stations (telōnion) throughout Palestine, often staffed by local agents known as publicans or tax collectors (telōnēs). These figures were deeply unpopular, viewed as collaborators with the occupying Roman power and frequently accused of extortion. Jesus's call of Levi (Matthew), who was sitting at a tax booth (Matthew 9:9; Mark 2:14; Luke 5:27), was therefore scandalous, demonstrating Jesus's mission to those on the margins of Jewish society.
Another significant reference is the temple tax or didrachma, called a "toll" (telos) in Matthew 17:25. This was a half-shekel annual payment required of every Jewish male for the temple's maintenance. Jesus's discussion with Peter about this tax—culminating in the miraculous provision of a coin from a fish's mouth—subtly affirmed both their freedom as the Son's heirs and their choice to avoid causing offense.
The Social and Ethical Dimensions of Toll Collection
The profession of tax collector was synonymous with sinfulness in the public mind. Their system was often corrupt, as collectors could demand more than the official rate and pocket the difference. This reputation made them social pariahs, grouped with "sinners" (Matthew 9:10-11). Yet, Jesus repeatedly engaged with them, sharing meals and offering salvation, as seen in the story of Zacchaeus (Luke 19:1-10). His association with toll collectors became a major point of contention with the religious leaders, who asked, "Why does your teacher eat with tax collectors and sinners?" (Matthew 9:11).
Theological Implications of Paying Tolls
The New Testament presents a nuanced theology of civic obligation and ultimate allegiance. Jesus famously said, "Render to Caesar the things that are Caesar's, and to God the things that are God's" (Mark 12:17), when questioned about paying taxes to Rome. The Apostle Paul expands this in Romans 13:6-7, instructing believers to pay taxes and revenue to governing authorities, describing them as "God's servants" for maintaining order. However, this earthly obligation never supersedes one's primary duty to God. The toll system, therefore, becomes a backdrop for discussing dual citizenship—in earthly kingdoms and in the kingdom of God.
Biblical Context
The term 'toll' appears in several biblical books across both Testaments, primarily in historical and narrative contexts. In the Old Testament, it is found in Ezra (4:13, 20; 6:8; 7:24) and Nehemiah (5:4), detailing the tributes Judah paid to the Persian Empire. In the New Testament, the Greek terms related to toll appear in the Gospels (Matthew 9:9; 17:25; Mark 2:14; Luke 5:27) in narratives about tax collectors and the temple tax, and in Romans (13:7) in teaching about civic duties. These references illustrate the practical realities of living under foreign domination and the ethical questions surrounding compliance with secular authority.
Theological Significance
The biblical concept of toll carries significant theological weight. First, it highlights the tension between God's people and earthly powers, reminding believers that they are 'in the world but not of it.' Second, Jesus's intentional fellowship with toll collectors demonstrates the radical inclusivity of the gospel—grace extends to the most despised and corrupt. Third, teachings on paying tolls (Matthew 17:24-27, Romans 13:7) develop a theology of dual citizenship: believers have responsibilities to human governments ordained by God, but their ultimate allegiance belongs to God's kingdom. The toll thus becomes a tangible test of where one's treasures and loyalties truly lie.
Historical Background
Historically, tolls were a universal feature of ancient Near Eastern and Roman economies. Persian kings like Darius I (522–486 BCE) systematized tribute collection from satrapies (provinces) to fund the empire's administration and building projects. Archaeological evidence, including the Behistun Inscription and Persepolis Treasury Tablets, confirms this elaborate tax system. In Roman Palestine, the publicani (tax farmers) bid for the right to collect tolls in regions, often subcontracting to local collectors. These agents were stationed at key locations like Capernaum (a fishing and trade hub) where Jesus called Matthew. The temple tax (Exodus 30:13-16) had ancient origins but continued through the Second Temple period, as confirmed by historical sources like Josephus and discovered temple tax tokens in Jerusalem.