The or (

Latin Latin (, or , ) is a classical language belonging to the Italic branch of the Indo-European languages. Latin was originally a dialect spoken in the lower Tiber area (then known as Latium) around present-day Rome, but through the power of the ...

for "Jewish tax") was a

tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...

imposed on

Jews in the Roman Empire The history of the Jews in the Roman Empire ( la, Iudaeorum Romanum) traces the interaction of Jews and Romans during the period of the Roman Empire (27 BCE – CE 476). A Jewish diaspora had migrated to Rome and to the territories of Roman Eu ...

after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the

Temple of Jupiter Optimus Maximus The Temple of Jupiter Optimus Maximus, also known as the Temple of Jupiter Capitolinus ( la, Aedes Iovis Optimi Maximi Capitolini; it, Tempio di Giove Ottimo Massimo; ) was the most important temple in Ancient Rome, located on the Capitoline ...

Rome , established_title = Founded , established_date = 753 BC , founder = King Romulus (legendary) , image_map = Map of comune of Rome (metropolitan city of Capital Rome, region Lazio, Italy).svg , map_caption ...

. The tax measure improved Rome's finances and also worked as a deterrent against proselytizing. Those who paid the tax did not have to sacrifice to

Roman gods The Roman deities most widely known today are those the Romans identified with Greek counterparts (see ''interpretatio graeca''), integrating Greek myths, iconography, and sometimes religious practices into Roman culture, including Latin lite ...

Contemporary sources

Modern knowledge of the fiscus Judaicus is found in four

primary source In the study of history as an academic discipline, a primary source (also called an original source) is an artifact, document, diary, manuscript, autobiography, recording, or any other source of information that was created at the time under ...

s: * A small number of Roman Egyptian tax receipts * A passage from ''

The Jewish War ''The Jewish War'' or ''Judean War'' (in full ''Flavius Josephus' Books of the History of the Jewish War against the Romans'', el, Φλαυίου Ἰωσήπου ἱστορία Ἰουδαϊκοῦ πολέμου πρὸς Ῥωμαίους ...

'' by

Josephus Flavius Josephus (; grc-gre, Ἰώσηπος, ; 37 – 100) was a first-century Romano-Jewish historian and military leader, best known for '' The Jewish War'', who was born in Jerusalem—then part of Roman Judea—to a father of priestly ...

* A passage from ''

The Twelve Caesars ''De vita Caesarum'' (Latin; "About the Life of the Caesars"), commonly known as ''The Twelve Caesars'', is a set of twelve biographies of Julius Caesar and the first 11 emperors of the Roman Empire written by Gaius Suetonius Tranquillus. The gr ...

'' by Suetonius * A passage from the ''Roman History'' by

Cassius Dio Lucius Cassius Dio (), also known as Dio Cassius ( ), was a Roman historian and senator of maternal Greek origin. He published 80 volumes of the history on ancient Rome, beginning with the arrival of Aeneas in Italy. The volumes documented the ...

Imposition

The tax was initially imposed by Roman emperor

Vespasian Vespasian (; la, Vespasianus ; 17 November AD 9 – 23/24 June 79) was a Roman emperor who reigned from AD 69 to 79. The fourth and last emperor who reigned in the Year of the Four Emperors, he founded the Flavian dynasty that ruled the Empi ...

as one of the measures against Jews as a result of the First Roman-Jewish War, or first Jewish revolt of AD 66–73. The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the

destruction of the Second Temple The siege of Jerusalem of 70 CE was the decisive event of the First Jewish–Roman War (66–73 CE), in which the Roman army led by future emperor Titus besieged Jerusalem, the center of Jewish rebel resistance in the Roman province of Ju ...

in AD 70 in place of the levy (or

tithe A tithe (; from Old English: ''teogoþa'' "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash or cheques or more ...

) payable by Jews towards the upkeep of the Temple. The amount levied was two

denarii The denarius (, dēnāriī ) was the standard Roman silver coin from its introduction in the Second Punic War to the reign of Gordian III (AD 238–244), when it was gradually replaced by the antoninianus. It continued to be minted in very ...

, equivalent to the one-half of a

shekel Shekel or sheqel ( akk, 𒅆𒅗𒇻 ''šiqlu'' or ''siqlu,'' he, שקל, plural he, שקלים or shekels, Phoenician: ) is an ancient Mesopotamian coin, usually of silver. A shekel was first a unit of weight—very roughly —and became c ...

that observant Jews had previously paid for the upkeep of the Temple of Jerusalem. The tax was to go instead to the

Temple of Capitoline Jupiter The Temple of Jupiter Optimus Maximus, also known as the Temple of Jupiter Capitolinus ( la, Aedes Iovis Optimi Maximi Capitolini; it, Tempio di Giove Ottimo Massimo; ) was the most important temple in Ancient Rome, located on the Capitoline ...

, the major center of ancient Roman religion. The ''fiscus Iudaicus'' was a humiliation for the Jews. In Rome, a special

procurator Procurator (with procuracy or procuratorate referring to the office itself) may refer to: * Procurator, one engaged in procuration, the action of taking care of, hence management, stewardship, agency * ''Procurator'' (Ancient Rome), the title o ...

known as ''procurator ad capitularia Iudaeorum'' was responsible for the collection of the tax."Fiscus Judaicus", ''

Encyclopaedia Judaica The ''Encyclopaedia Judaica'' is a 22-volume English-language encyclopedia of the Jewish people, Judaism, and Israel. It covers diverse areas of the Jewish world and civilization, including Jewish history of all eras, culture, holidays, langu ...

'' Only those who had abandoned Judaism were exempt from paying it. While the tax paid for the Temple of Jerusalem was payable only by adult men between the ages of 20 and 50, the ''fiscus Iudaicus'' was imposed on all Jews, including women, children, and elderly—and even Jewish slaves. In

Egypt Egypt ( ar, مصر , ), officially the Arab Republic of Egypt, is a transcontinental country spanning the northeast corner of Africa and southwest corner of Asia via a land bridge formed by the Sinai Peninsula. It is bordered by the Medit ...

, the documentary evidence (in the form of receipts) confirms the payment of the tax by women and children. The oldest person known from these receipts to have paid the ''fiscus Iudaicus'' was a 61-year-old woman, which led Sherman LeRoy Wallace to conjecture that the tax was levied only until the age of 62, as was the regular Roman poll tax paid by individuals throughout the Empire. The tax was continued even after the completion of the reconstruction of the Capitoline temple for its upkeep.

Domitian

Domitian Domitian (; la, Domitianus; 24 October 51 – 18 September 96) was a Roman emperor who reigned from 81 to 96. The son of Vespasian and the younger brother of Titus, his two predecessors on the throne, he was the last member of the Fl ...

, who ruled between 81 and 96 AD, expanded the ''fiscus Iudaicus'' to include not only born Jews and

converts to Judaism Conversion to Judaism ( he, גיור, ''giyur'') is the process by which non-Jews adopt the Jewish religion and become members of the Jewish ethnoreligious community. It thus resembles both conversion to other religions and naturalization. " ...

, but also those who concealed the fact that they were Jews or observed Jewish customs. Suetonius relates that when he was young, an old man of 90 was examined to see whether he was

circumcised Circumcision is a procedure that removes the foreskin from the human penis. In the most common form of the operation, the foreskin is extended with forceps, then a circumcision device may be placed, after which the foreskin is excised. Topic ...

, which shows that during this period the tax was levied even on those above the age of 62.

Louis Feldman Louis Harry Feldman (October 29, 1926 – March 25, 2017) was an American professor of classics and literature. He was the Abraham Wouk Family Professor of Classics and Literature at Yeshiva University, the institution at which he taught s ...

argues that the increased harshness was caused by the success of the Jewish (and possibly Christian)

proselytism Proselytism () is the policy of attempting to convert people's religious or political beliefs. Proselytism is illegal in some countries. Some draw distinctions between ''evangelism'' or '' Da‘wah'' and proselytism regarding proselytism as invol ...

. Domitian applied the tax even to those who merely "lived like Jews": Domitian's ruling opened the door to possibilities of blackmail in Rome and in all

Italy Italy ( it, Italia ), officially the Italian Republic, ) or the Republic of Italy, is a country in Southern Europe. It is located in the middle of the Mediterranean Sea, and its territory largely coincides with the homonymous geographical ...

. Charges of following Judaism were easily made, but difficult to disprove, not least because the practices of certain philosophical sects resembled some Jewish customs. As a result, many people chose to settle with the accusers out of court rather than risk the uncertainties of judicial hearings, thus effectively encouraging the blackmailers. Titus Flavius Clemens was put to death for "living a Jewish life" or "drifting into Jewish ways" in the year AD 95, which may well have been related to the administration of the ''fiscus Judaicus'' under Domitian.

Schism between Judaism and Christianity

The ''fiscus Iudaicus'' was originally imposed on Jews. At the time neither the Romans nor, probably, the Christians considered their religion to be separate from Judaism. If anything they would have considered themselves as a Jewish sect. Jewish and non-Jewish Christians would therefore be liable to the tax, Marius Heemstra argues. In 96 AD, Domitian's successor Nerva reformed the administration of ''fiscus Iudaicus'' and redefined Judaism as a religion. This meant that Judaism was seen as distinct from Christianity and only those practising the former were liable to the tax. This paved the way for the Roman persecution of Christians that began a few years later and continued until the

Edict of Milan The Edict of Milan ( la, Edictum Mediolanense; el, Διάταγμα τῶν Μεδιολάνων, ''Diatagma tōn Mediolanōn'') was the February 313 AD agreement to treat Christians benevolently within the Roman Empire. Frend, W. H. C. ( ...

in 313. The coins of Nerva bear the legend ''fisci Iudaici calumnia sublata'' "abolition of

malicious prosecution Malicious prosecution is a common law intentional tort. Like the tort of abuse of process, its elements include (1) intentionally (and maliciously) instituting and pursuing (or causing to be instituted or pursued) a legal action ( civil or crimin ...

in connection with the Jewish tax," in reference to his reform of the harsh policies of

Abolition

It remains unclear when exactly the ''fiscus Iudaicus'' was abolished. Documentary evidence confirms the collection of the tax in the middle of the

2nd century The 2nd century is the period from 101 ( CI) through 200 ( CC) in accordance with the Julian calendar. It is considered part of the Classical era, epoch, or historical period. Early in the century, the Roman Empire attained its greatest e ...

, and literary sources indicate that the tax was still in existence in the early

3rd century The 3rd century was the period from 201 ( CCI) to 300 ( CCC) Anno Domini (AD) or Common Era (CE) in the Julian calendar.. In this century, the Roman Empire saw a crisis, starting with the assassination of the Roman Emperor Severus Alexande ...

. It is not known when the tax was formally abolished. Some historians credit the emperor Julian with its abolition in about 361 or 362.

Medieval revival

The tax was revived in the

Middle Ages In the history of Europe, the Middle Ages or medieval period lasted approximately from the late 5th to the late 15th centuries, similar to the post-classical period of global history. It began with the fall of the Western Roman Empire ...

in 1342 under the name of Opferpfennig by the Holy Roman Emperors. The Opferpfennig (originally Guldenpfennig) tax was introduced in 1342 by Emperor

Louis IV the Bavarian Louis IV (german: Ludwig; 1 April 1282 – 11 October 1347), called the Bavarian, of the house of Wittelsbach, was King of the Romans from 1314, King of Italy from 1327, and Holy Roman Emperor from 1328. Louis' election as king of Germany ...

, who ordered all Jews above the age of 12 and possessing 20 gulden to pay one gulden annually for protection. The practice was justified on the grounds that the emperor, as the legal successor of the Roman emperors, was the rightful recipient of the

Temple tax The Temple tax (lit. מחצית השקל the half shekel) was a tax paid by Israelites and Levites which went towards the upkeep of the Jewish Temple, as reported in the New Testament. Traditionally, Kohanim (Jewish priests) were exempt from the t ...

which Jews paid to the Romans after the destruction of the Second Temple. The Opferpfennig was collected on

Christmas Christmas is an annual festival commemorating the birth of Jesus Christ, observed primarily on December 25 as a religious and cultural celebration among billions of people around the world. A feast central to the Christian liturgical year ...

day. Emperor Charles IV later ordered the income of the Opferpfennig tax to be delivered to the archbishop of

Trier Trier ( , ; lb, Tréier ), formerly known in English as Trèves ( ;) and Triers (see also names in other languages), is a city on the banks of the Moselle in Germany. It lies in a valley between low vine-covered hills of red sandstone in the ...

. This tax was at some places replaced by an overall communal tax.OPFERPFENNIG. Encyclopaedia Judaica
2008.

Notes

References

* Edwards, Douglas R. (1996).
Religion & Power: Pagans, Jews, and Christians in the Greek East
'. Oxford University Press. * Feldman, Louis H. (1993).
Jew and Gentile in the Ancient World: Attitudes and Interactions from Alexander to Justinian
'. Princeton University Press. * Radin, Max (1915).
The Jews among the Greeks and Romans
'. Philadelphia: Jewish Publication Society of America * Schäfer, Peter (1998).
Judeophobia: Attitudes toward the Jews in the Ancient World
'. Harvard University Press. * Stern, Menachem (1997). "Fiscus Judaicus". ''

'' (CD-ROM Edition Version 1.0). Ed.

Cecil Roth Cecil Roth (5 March 1899 – 21 June 1970) was a British Jewish historian. He was editor in chief of ''Encyclopaedia Judaica''. Life Roth was born in Dalston, London, on 5 March 1899. His parents were Etty and Joseph Roth, and Cecil was the young ...

. Keter Publishing House. * O'Quin, Chris (2009).
The Fiscus Judaicus
. * Heemstra, Marius (2010).

.
The Fiscus Judaicus and the Parting of the Ways
'. Tübingen: Mohr Siebeck. * {{cite book , first=Martin , last=Goodman , title=Judaism in the Roman World: Collected Essays , url=https://books.google.com/books?id=YVI2a9jc4pMC&pg=PA25 , year=2007, publisher=BRILL , isbn=90-04-15309-8

External links

Jewish Encyclopedia: Fiscus Judaicus

"The 'New Cleopatra' and the Jewish Tax"
Biblical Archaeology Society
Austin Simmons, ''The Cipherment of the Franks Casket'' (PDF)
The fiscus Judaicus is depicted on the back side of the

Franks Casket The Franks Casket (or the Auzon Casket) is a small Anglo-Saxon whale's bone (not "whalebone" in the sense of baleen) chest from the early 8th century, now in the British Museum. The casket is densely decorated with knife-cut narrative scenes ...

. Jews and Judaism in the Roman Empire Jewish–Roman wars Latin political words and phrases Personal taxes Roman law Vespasian History of taxation Disabilities (Jewish) in Europe Taxation in ancient Rome