Ezra 7:24
Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them.
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(24) We certify you.—The exemption of so large a number as the entire ministry of the Temple from all kinds of taxation is emphatically introduced.

Ezra 7:24. It shall not be lawful to impose tolls, &c. — Thus he discharged all the ministers of religion, from the greatest of the priests to the least of the Nethinims, from paying taxes to the government, and made it unlawful for the king’s officers to impose any taxes on them. This was putting a great honour upon them, as free denizens of the empire, and would gain them respect as favourites of the crown, at the same time that it gave them liberty to attend on their ministry with freedom and cheerfulness.

7:11-26 The liberality of heathen kings to support the worship of God, reproached the conduct of many kings of Judah, and will rise up in judgment against the covetousness of wealthy professed Christians, who will not promote the cause of God. But the weapons of Christian ministers are not carnal. Faithful preaching, holy lives, fervent prayers, and patient suffering when called to it, are the means to bring men into obedience to Christ.The decree of Artaxerxes was more favorable to the Jews than those of all previous Persian monarchs. We hear of a similar exemption of ecclesiastics from tribute, only to a less extent, under the Seleucidae.

Ministers - The rare word here used, which in Daniel has the sense of "worshippers," appears to designate in this place the lowest class of persons employed in the service of the temple.

22-24. an hundred talents of silver—£22,000 according to the rate of the silver talent of Babylon. Fourthly, Artaxerxes gave his royal sanction in the establishment of the divine law, which exempted priests and Levites from taxation or tribute and confirmed to them the exclusive right to officiate in the sacred services of the sanctuary. And, finally, in the expression of the king's desire for the divine blessing upon the king and his government (Ezr 7:23), we see the strong persuasion which pervaded the Persian court, and had been produced by the captivity of the Hebrew people, as to the being and directing providence of the God they worshipped. It will be observed, however, that the commission related exclusively to the rebuilding of the temple—not of the walls. The Samaritans (Ezr 4:20-22) had succeeded in alarming the Persian court by their representations of the danger to the empire of fortifying a city notorious for the turbulent character of its inhabitants and the prowess of its kings. No text from Poole on this verse.

Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God,.... The king had a right and perfect knowledge of the distinct offices and services of those persons, see Ezra 7:7,

it shall not be lawful to impose toll, tribute, or custom, upon them; that they might be the less encumbered with the affairs of life, and be more at leisure to attend divine service, and do it the more readily and freely; it was usual with the Heathens to except ecclesiastics from taxes, tributes, and imposts; so the priests in Egypt (w), and the Druids here in Britain (x).

(w) Diodor. Sicul. l. 1. p. 66. (x) Caesar. Comment. de Bello Gall. l. 6. c. 13.

Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them.
24. Nethinims] R.V. Nethinim, cf. Ezra 2:43.

ministers] R.V. servants. The word in the original connected with that rendered “service” (Ezra 7:19). The expression “or servants” would cover any other branch (e.g. Solomon’s servants, Ezra 2:55) of attendants on the Temple.

toll, tribute, or custom] R.V. tribute, custom, or toll. See on Ezra 5:13.

Compare immunity from all taxation described by Josephus as having been granted to the priests and Levites by Antiochus the Great (Ant. XII. 3. 3), “And let the senate and the priests and the scribes of the Temple and the sacred singers be discharged from all poll-money and he crown tax, and other taxes also.” (Tran. Whiston.)

Verse 24. - We certify you. The use of the plural is curious. Hitherto the king has made every permission and command to rest on his own sole authority (see vers. 12, 13, 21). Now that he reaches the most important point in the whole of his decree - the permanent exemption of a large part of the people from liability to taxation of any kind, his style changes, and he says, "We certify you." Perhaps he speaks in the name of himself and his successors; or possibly he means to say that in this matter he has asked and obtained the assent and consent of his council (compare ver. 28). Or ministers. Rather, "and ministers." It is generally allowed that the word here translated "ministers" is not applied to the Nethinim, but to that still lower grade of attendants in the sanctuary called "Solomon's servants" in Ezra 2:55-58, and Nehemiah 7:57-60. It shall not be lawful to impose toll, tribute, or custom upon them It may be suspected from this proviso that the Persians exempted from taxation their own (Magian) priests, though of this there is no other evidence. But they would scarcely have placed a foreign priesthood on a higher level of favour than their own. Ezra 7:24The priests, the Levites, and all the servants of the temple, are also to be free from all customs and taxes. מהודעין וּלכם, we also make known to you (it is made known to you). These words also are addressed to the treasures, as levyers of taxes on this side the river. That, with regard to all priests, ... and (other) ministers of this house of God, it shall not be lawful to impose upon them toll, tribute, or custom. The אלהא בּית פּלחי are not worshippers in the house of God, but they who do service in the house of God. The expression comprises any servants of the temple who might have been omitted in the classes enumerated. On וגו בּלו מנדּה, comp. Ezra 4:13. שׁלּיט לא, (any one) has no right, with an infinitive following: it is allowed to no one to do. מרמא from רמא, Targ. for שׂים. On this matter, compare Josephus, Ant. xii. 3. 3, according to which Antiochus the Great freed the priests and Levites from taxation.
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