2778. kensos
Lexical Summary
kensos: Tax, Tribute

Original Word: κῆνσος
Part of Speech: Noun, Masculine
Transliteration: kensos
Pronunciation: KANE-sos
Phonetic Spelling: (kane'-sos)
KJV: tribute
Word Origin: [of Latin origin]

1. (properly) an enrollment ("census")
2. (by implication) a tax

Strong's Exhaustive Concordance
tribute, poll tax

Of Latin origin; properly, an enrollment ("census"), i.e. (by implication) a tax -- tribute.

HELPS Word-studies

2778 kḗnsos – poll-tax; tribute-money; "literally, 'the current coin of tribute,' which was not paid in Jewish, but rather in Roman money" (WS, 71).

Thayer's Greek Lexicon
STRONGS NT 2778: κῆνσος

κῆνσος, κήνσου, , the Latin wordcensus (among the Romans, denoting a register and valuation of property in accordance with which taxes were paid), in the N. T. (as in Cod. Just. 4, 47) the tax or tribute levied on individuals and to be paid yearly (Hesychius κῆνσος. εἶδος νομισματος, ἐπικεφάλαιον, our capitation or poll tax): Matthew 17:25; Matthew 22:17; Mark 12:14; τό νόμισμα τοῦ κήνσου, the coin with which the tax is paid, tribute money, Matthew 22:19.

Topical Lexicon
Definition and Scope

Kensos refers to the Roman personal or head tax levied on each adult male in an occupied province. Unlike commercial duties (telos) or land revenues (phoros), the kensos was an annual reminder of subjection to Rome. As a census-based assessment it required registration, coinage minted by the emperor, and direct payment to the imperial fisc.

Occurrences in the New Testament

Matthew 17:25; Matthew 22:17; Matthew 22:19; and Mark 12:14 contain the term. In every instance the question of legitimacy—whether for a Galilean disciple or for the broader Jewish populace—comes to the forefront.

Historical Setting of the Roman Poll Tax

After Archelaus was deposed in A.D. 6, Judea became a Roman province, and the kensos was imposed. The tax sparked the revolt of Judas the Galilean (Acts 5:37). By the time of the Gospels the levy had been in place for roughly a generation, symbolizing foreign domination and spiritual tension over God’s exclusive kingship (Exodus 19:5-6).

Jesus and the Poll Tax

1. Matthew 17:24-27: When collectors asked whether Jesus paid the didrachma (the temple half-shekel), He distinguished the earthly kensos from the sanctuary obligation. His question to Peter—“From whom do the kings of the earth collect customs and taxes—from their own sons or from others?”—implies that the true Son is free, yet He pays “so that we may not offend them,” affirming voluntary submission without conceding divine sonship.
2. Matthew 22:15-22; Mark 12:13-17: Pharisees and Herodians conspired to trap Jesus with the poll-tax dilemma. His request, “Show Me the coin used for the tax” (Matthew 22:19), exposed their complicity—they carried the idolatrous denarius. His ruling, “Render to Caesar what is Caesar’s, and to God what is God’s” (Mark 12:17), upholds civil responsibility while safeguarding exclusive worship. The image on the coin defines Caesar’s limited domain; the image stamped on humanity (Genesis 1:27) marks the sphere reserved for God.

Theological Implications

• Lordship: Caesar’s authority is derivative and temporal; God’s sovereignty is absolute.
• Stewardship: Money, belonging to the earthly order, may be surrendered without spiritual compromise when conscience is clear (Romans 13:1-7).
• Witness: Voluntary payment, even by those spiritually exempt (Matthew 17:26-27), dispels needless offense and preserves the gospel’s advance (1 Corinthians 9:12).

Practical Ministry Application

Faithful disciples, whether under pagan, secular, or hostile regimes, model lawful conduct while maintaining spiritual allegiance. The kensos texts instruct churches on taxation, conscientious obedience, and engagement with governing authorities—issues repeatedly addressed in apostolic teaching (1 Peter 2:13-17; Titus 3:1).

Related Biblical Themes

• Census and Redemption Money: Exodus 30:11-16 links counting the people with atonement silver; the poll tax resurrects that tension under imperial rule.
• Image and Ownership: The coin’s portrait contrasts with the imago Dei, underscoring identity and ultimate accountability to God.
• Kingdom Economics: Jesus’ stance anticipates the early church’s distinction between temporal resources and eternal treasure (Matthew 6:19-21; Acts 4:32-35).

Historical Reception in the Church

Early apologists (Justin Martyr, Origen) cited the poll-tax episode to defend Christian loyalty to magistrates. Reformers appealed to the same passages to delimit the power of the state while arguing against coercion in matters of faith.

Summary

Kensos crystallizes the New Testament dynamics of citizenship: submissive yet uncompromised, worldly yet pilgrim, salt and light amid imperial structures. It calls believers to honor rightful authority, bear God’s image faithfully, and invest ultimate allegiance in the King whose kingdom is not of this world.

Forms and Transliterations
κηνσον κήνσον κῆνσον κηνσου κήνσου kenson kênson kēnson kē̂nson kensou kēnsou kḗnsou
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Englishman's Concordance
Matthew 17:25 N-AMS
GRK: τέλη ἢ κῆνσον ἀπὸ τῶν
NAS: or poll-tax, from their sons
KJV: custom or tribute? of their own
INT: custom or tribute from the

Matthew 22:17 N-AMS
GRK: ἔξεστιν δοῦναι κῆνσον Καίσαρι ἢ
NAS: to give a poll-tax to Caesar,
KJV: to give tribute unto Caesar,
INT: Is it lawful to give tribute to Ceasar or

Matthew 22:19 N-GMS
GRK: νόμισμα τοῦ κήνσου οἱ δὲ
NAS: Me the coin [used] for the poll-tax. And they brought
KJV: Shew me the tribute money. And
INT: coin of the tribute and

Mark 12:14 N-AMS
GRK: ἔξεστιν δοῦναι κῆνσον Καίσαρι ἢ
NAS: to pay a poll-tax to Caesar,
KJV: to give tribute to Caesar,
INT: Is it lawful to give tribute to Ceasar or

Strong's Greek 2778
4 Occurrences


κῆνσον — 3 Occ.
κήνσου — 1 Occ.

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