DIRECT TAXES AND THE HOLY BIBLE
According to the Holy Bible Government is truly an institution of God and the Holy Bible incorporated the concept of taxation as early as the book of Genesis (composed between 4000 B.C and 1804 B.C)
Two taxation systems are found in the Holy Bible.
1. Taxation in the land of Egypt
2. Taxation in the land of Israel
Joseph's Taxation System.
The biblical teaching on taxation begins in the book of Genesis chapter 41 verse 34 where we read the recommendation of Joseph (1897 B.C to 1804 B.C.) to pharaoh with regard to Appointment of income tax authorities and charge of income tax,
“let pharaoh take action to appoint overseers in charge of the land, and let him exact a fifth of the produce of the land of Egypt “
It was the task of the overseers or officers to collect 20 percent of all that was produced each year in order to support the nature of Egypt
In Genesis 47:24 we read Joseph reiterating the portion of the produce chargeable to income tax
“At the harvest you shall give a fifth to pharaoh and four –fifth shall be your own for need of the field and for your food and for those of your household and as food for your little ones”.
That was the required giving. Everyone had to participate in it to support the national government.
In Genesis 47:26 we read about the special provisions relating to income of priests,
“Joseph made it a law over the land of Egypt unto this day that Pharaoh should have the fifth part, except the land of the priests only, which became not Pharaoh’s.”
The religious officials were set aside from taxation but everyone else paid tax of 20% of their income per annum.
The above portions of the Holy Bible are one of the first recorded versions of national income tax in the world. An income tax introduced to support the nation of Egypt
Mosaic Taxation System
The Mosaic taxation system had six parts
1) Levite Tithe: Levites the priests, led the theocratic government of Israel Israel
“All the tithe (a tenth) of the land, whether of the seed of the land or the fruit of the tree is the LORD’S. It is holy to the Lord. If a man wants at all to redeem any of his tithes, he shall add one fifth to it.”
Further from the book of Numbers chapter 18 verses 21 to 24, we know
that this tax was to be given to the Levite tribe.
In other words the Israelites gave a tithe every year to support those
who ran their government. The tithe was mandatory and the one tenth
of the peoples produce and animal.
The book of Malachi chapter 3 verse 8 states that if they didn’t give this
tithe, they were robbing God because it belonged to Him.
2) Festival Tithe : The book of Deuteronomy chapter 12 verse 10,11 and verse 17,18 refers to a second annual tithe the people of Israel has to pay i.e. 10% tax on grain, wine, oil, firstlings of the herd or flock and anything that fell under its scope.
The intention was to support national religious festivals, worship,
promote national unity and cultivate the social and cultural life of the
Jewish nation.
3) A Poor (Welfare) Tithe: This tithe was known as welfare tithe or poor tithe and was used to help the strangers, the fatherless, and the widowed.
The book of Deuteronomy chapter 14 verses 28, 29 refers to this tithe
“At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town…. And the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do.”
This tithe averages out to an additional three and one third percent per
annum of required giving.
The above three tithes were the mandatory taxation which were used to
Fund Israel
4) Profit sharing tax: In addition to the above three mandatory tithes, the people of Israel had also to pay a profit sharing tax which is spelled out in the book of Leviticus chapter 19 and verse 9,10 which says that when the people harvested their crops, they were not to gather right up to the corners of the fields and they were not to retrieve the fruit that fell while they were picking grapes. That was so that the poor could go through the fields and vineyards and share in the harvest bounty.
Such requirement in effect constituted a profit sharing plan to meet
some of the needs of the poor.
5) Sabbath Rest: In addition to the profit sharing tax, the book of Exodus
Chapter 23 verse 10,11 mentions that every seventh year the people
had to forfeit an entire year’s normal earnings so that the soil could
rejuvenate itself. This requirement was called Sabbath rest of the
farmland every seventh year.
6) Temple Tax
13, every Israelite had to contribute the annual third of a shekel as
temple tax. It was used to furnish and maintain the temple.
In short, according to the Mosaic taxation system, every
Israelite was required to provide a Levite’s tithe, a festival tithe, a
Poor (welfare) tithe, a profit sharing tax , the every seventh year land
Sabbath and the temple tax. All of this calculates out to be more than
25% of annual income to be paid as tax to the theocratic government of
Lord Jesus’ basic teaching of taxes:
Many of the elements of the theocracy were still operative during Lord Jesus’ time. The Levites, Pharisees and Sadducees possessed all the real political power and ran the government under the direction of the occupying Romans.
The wall of the temple courtyard had trumpet shaped receptacles into which the people dropped their tax money.
In addition to the above the Gospels in the New Testament of the Holy Bible refer to the exorbitant tax burden the Romans through Jewish collectors (Publicans) imposed on the people (c.f. Matthew 5: 46-47, Mark 2: 14-16, Luke 5: 29-30; 19:2,8)
In spite of that extra taxation, which was generally unfair and universally hated by the Jews then, Lord Jesus never commented on the equity of it.
Instead, He upheld the Old Testament principle of the Holy Bible and taught that people should pay their taxes.
The Gospel of Matthew chapter 17 verses 24 to 27 records Lord Jesus’ basic teaching on taxes this way,
“ When they came to Capernaum
Lord Jesus told Peter to pay the temple tax. In effect Lord Jesus was saying ‘Pay your taxes to the Government and give your worship to God’. His words are good reminder that everyone should pay their taxes because God is behind all human government and He ordained whatever tax system we’re under. (Romans 13 : 1-7: 1Peter 2:13 , c.f. Matthew 22: 15 -22)
Conclusion: The principle affirmed throughout the Holy Bible is that Government is instituted by God for protection and preservation of life and property Therefore the Holy Bible says in the epistle to Romans Chapter 13 verse 6,7,
“This is also why you pay taxes, for the authorities are God’s servants, who give their full time to governing. Give everyone what you owe him. IF YOU OWE TAXES, PAY TAXES, if revenue then revenue, if respect; if honour, then honour.”
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