2 Kings 23:35

KJV

And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give [it] unto Pharaohnechoh.

KJV (with Strong's)

And Jehoiakim {H3079} gave {H5414} the silver {H3701} and the gold {H2091} to Pharaoh {H6547}; but he taxed {H6186} the land {H776} to give {H5414} the money {H3701} according to the commandment {H6310} of Pharaoh {H6547}: he exacted {H5065} the silver {H3701} and the gold {H2091} of the people {H5971} of the land {H776}, of every one {H376} according to his taxation {H6187}, to give {H5414} it unto Pharaohnechoh {H6549}.

Complete Jewish Bible

Y'hoyakim remitted the silver and gold to Pharaoh; but in order to pay the money Pharaoh demanded, he had to levy a tax on the land. He taxed the people of the land, each according to his means, to pay the silver and gold to Pharaoh N'khoh.

Berean Standard Bible

So Jehoiakim paid the silver and gold to Pharaoh Neco, but to meet Pharaoh’s demand he taxed the land and exacted the silver and the gold from the people, each according to his wealth.

American Standard Version

And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaoh-necoh.

Commentary

### SUMMARY
2 Kings 23:35 vividly portrays King Jehoiakim's immediate act of subjugation to Pharaoh Necho, forcing Judah into a burdensome financial obligation. This verse marks the beginning of Judah's definitive decline into foreign vassalage following the tragic death of the righteous King Josiah, illustrating Jehoiakim's oppressive leadership as he exacted heavy taxes from his people to fulfill the demands of his Egyptian overlord, thereby cementing Judah's diminished sovereignty and foreshadowing its eventual demise.

### CONTEXT
* **Literary Context:** This verse immediately follows the tragic death of King Josiah, Judah's last righteous king, who was killed by Pharaoh Necho at Megiddo while attempting to intercept the Egyptian army on its way to assist Assyria against Babylon ([2 Kings 23:29](/2_kings/23-29 "2 Kings 23:29 - Josiah's Death at Megiddo")). After Josiah's death, the people of the land installed his son Jehoahaz as king ([2 Kings 23:30](/2_kings/23-30 "2 Kings 23:30 - Jehoahaz Becomes King")). However, Pharaoh Necho, asserting his dominance, swiftly deposed Jehoahaz, imprisoned him, and took him to Egypt, where he died ([2 Kings 23:31-34](/2_kings/23-31-34 "2 Kings 23:31-34 - Jehoahaz Deposed and Exiled")). Necho then appointed another of Josiah's sons, Eliakim, changing his name to Jehoiakim, as a puppet king over Judah. The financial tribute demanded in [2 Kings 23:35](/2_kings/23-35 "2 Kings 23:35 - Jehoiakim Taxes Judah for Pharaoh") is the direct consequence of this shift in power, establishing Judah as a vassal state under Egyptian suzerainty and setting the stage for Jehoiakim's notoriously wicked reign, which would further hasten Judah's path to Babylonian exile ([2 Kings 23:36-37](/2_kings/23-36-37 "2 Kings 23:36-37 - Jehoiakim's Evil Reign")).

* **Historical & Cultural Context:** The events of [2 Kings 23:35](/2_kings/23-35 "2 Kings 23:35 - Jehoiakim Taxes Judah for Pharaoh") unfold in the late 7th century BCE, a tumultuous period marked by the decline of the Neo-Assyrian Empire and the rise of two new regional superpowers: the Neo-Babylonian Empire to the east and the revitalized Egyptian Empire under the Saite Dynasty (specifically Pharaoh Necho II) to the south. Judah, strategically located as a land bridge between these empires, found itself caught in the geopolitical struggle. After Josiah's death, Egypt, having asserted its dominance over the Levant, treated Judah as a conquered territory. The imposition of a heavy tribute or indemnity was a standard practice in the ancient Near East for vassal states. The newly appointed king, Jehoiakim, was expected to collect these funds from his populace, demonstrating his loyalty and the kingdom's submission. This act was not merely an economic transaction; it was a potent symbol of Judah's loss of independence and its integration into Egypt's sphere of influence, a precursor to the even greater subjugation by Babylon.

* **Key Themes:** This verse powerfully contributes to several overarching themes within [2 Kings](/2_kings/1 "The Book of 2 Kings") and the broader Deuteronomistic History. Firstly, it highlights the theme of **Oppressive Leadership**, contrasting Jehoiakim's self-serving rule with the righteous reign of his father, Josiah. Jehoiakim's willingness to burden his own people to satisfy a foreign power immediately signals his ungodly character and foreshadows the injustices that would mark his reign, as condemned by the prophet Jeremiah ([Jeremiah 22:13-17](/jeremiah/22-13-17 "Jeremiah 22:13-17 - Condemnation of Jehoiakim")). Secondly, the verse underscores the **Loss of Sovereignty** and national independence. The financial tribute is a tangible manifestation of Judah's reduced status from an independent kingdom to a mere vassal state, its king a puppet of a foreign power. This loss of autonomy is a critical step towards the ultimate destruction of Jerusalem and the Babylonian exile. Finally, the events here implicitly connect to the theme of **Consequences of Disobedience**. While Jehoiakim's actions are the immediate cause of the people's burden, the broader narrative of [2 Kings](/2_kings/1 "The Book of 2 Kings") consistently links national distress, foreign domination, and eventual exile to Judah's persistent idolatry and covenant unfaithfulness, demonstrating that God uses even the actions of unrighteous kings and foreign powers as instruments of divine judgment against a rebellious people.

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **taxed (Hebrew, _ʻârak'_):** (H6186) From a primitive root meaning "to set in a row, i.e. arrange, put in order." While its primary sense is arrangement, it extends to "tax" or "value," implying the systematic assessment and ordering of a levy. In this context, it signifies Jehoiakim's act of imposing a structured financial demand on the populace, aligning with the idea of setting a value or order for collection to meet Pharaoh's command.
* **exacted (Hebrew, _nâgas'_):** (H5065) A primitive root meaning "to drive (an animal, a workman, a debtor, an army); by implication, to tax, harass, tyrannize." This word carries strong connotations of compulsion, oppression, and forceful collection. Its use here emphasizes the severity and rigor with which Jehoiakim collected the tribute, portraying him as a taskmaster for Pharaoh, rather than a benevolent ruler for his own people. This term is often associated with oppressive figures, such as the Egyptian taskmasters over the Israelites ([Exodus 5:6](/exodus/5-6 "Exodus 5:6 - Egyptian Taskmasters")).
* **Pharaohnechoh (Hebrew, _Parʻôh Nᵉkôh'_):** (H6549) Of Egyptian derivation, referring to Pharaoh Necho II, a specific Egyptian king. The precise naming of this pharaoh grounds the narrative in a definite historical period and identifies the foreign power to whom Judah was now subservient. Necho II was a significant figure in late 7th-century BCE geopolitics, actively seeking to reassert Egyptian influence in the Levant, and his demands on Judah were part of this broader strategic ambition.

#### Verse Breakdown
* **"And Jehoiakim gave the silver and the gold to Pharaoh;":** This opening clause immediately establishes Jehoiakim's subservient position. He is not a sovereign ruler making independent decisions but an agent fulfilling the demands of a foreign power. The "silver and the gold" represent the tribute or indemnity, a tangible symbol of Judah's vassal status.
* **"but he taxed the land to give the money according to the commandment of Pharaoh:":** This clause reveals the source of the tribute: not Jehoiakim's personal wealth or the royal treasury, but the land itself—meaning the people of Judah. The phrase "according to the commandment of Pharaoh" underscores that the amount and the necessity of the collection were dictated by the Egyptian king, stripping Jehoiakim of any real authority or choice in the matter.
* **"he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give [it] unto Pharaohnechoh.":** This final, repetitive clause emphasizes the widespread and burdensome nature of the levy. The use of "exacted" highlights the harsh, compulsory collection. "Of every one according to his taxation" suggests a per capita or household assessment, ensuring that the burden was distributed across the populace, leaving no one untouched. The repetition of "silver and the gold" and the specific naming of "Pharaohnechoh" reinforce the financial burden and the specific foreign power to whom Judah was now enslaved.

#### Literary Devices
The passage employs several potent literary devices to convey its message. **Repetition** is prominently used with the phrase "silver and the gold" and the repeated mention of "Pharaoh" or "Pharaohnechoh." This repetition serves to emphasize the immense financial burden placed upon Judah and to highlight the persistent, oppressive presence of the foreign power. There is an implicit **contrast** drawn between the righteous reign of Josiah, who sought to purify the land and restore the covenant, and the immediate actions of Jehoiakim, who begins his rule by burdening his people for a foreign master. This contrast underscores the rapid moral and spiritual decline of Judah's leadership. The verse also employs **foreshadowing**, as this initial act of financial subjugation and oppressive leadership sets the stage for Jehoiakim's overall wicked reign and the inevitable, greater judgment of Babylonian exile that would follow. Finally, there is a subtle **irony** in the fact that a king, whose primary duty was to protect and shepherd his people, is here depicted as an instrument of their oppression, acting on behalf of a foreign power rather than for the welfare of his own kingdom.

### THEOLOGICAL AND THEMATIC CONNECTIONS
The imposition of tribute on Judah by Pharaoh Necho, collected oppressively by King Jehoiakim, serves as a stark theological commentary on the consequences of covenant unfaithfulness and unrighteous leadership. Within the Deuteronomistic framework, foreign domination and economic hardship were understood as direct outcomes of Israel's departure from God's commands. This "taxation" was not merely a political reality but a tangible manifestation of divine judgment, signaling the loss of the blessings of independence and prosperity promised in the covenant. It underscores the principle that when a nation or its leaders forsake divine righteousness, they become vulnerable to external pressures and internal oppression. Jehoiakim's actions here are a prelude to the further injustices and idolatry that would characterize his reign, ultimately leading to God using Babylon as an even more severe instrument of discipline.
* [Deuteronomy 28:47-48](/deuteronomy/28-47-48 "Deuteronomy 28:47-48 - Consequences of Disobedience")
* [1 Samuel 8:10-18](/1_samuel/8-10-18 "1 Samuel 8:10-18 - Samuel's Warning About Kings")
* [Jeremiah 22:13-17](/jeremiah/22-13-17 "Jeremiah 22:13-17 - Jeremiah's Prophecy Against Jehoiakim")

### REFLECTION AND APPLICATION
The account of Jehoiakim's oppressive taxation in 2 Kings 23:35 offers profound lessons for contemporary believers and societies. It serves as a powerful reminder that leadership, whether political, spiritual, or familial, carries immense responsibility. Jehoiakim's priority was not the welfare of his people or the glory of God, but rather the appeasement of a foreign power and the preservation of his own position, even at the cost of his subjects' suffering. This warns us against leaders who exploit their position for personal gain or external validation, burdening those under their care. For individuals, it calls for discernment in supporting leaders and systems, urging us to advocate for justice and righteousness. Furthermore, the narrative reminds us that national and collective choices have profound consequences; a departure from God's ways can lead to vulnerability, oppression, and loss of freedom. Even in times of hardship and injustice, the believer is called to trust in God's ultimate sovereignty, knowing that He works His purposes through all circumstances, and to pray for those in authority, that they may govern justly.

#### Questions for Reflection
* **How does Jehoiakim's method of leadership in this verse contrast with God's ideal for a king, as seen in passages like Deuteronomy 17:14-20?**
* **In what ways might leaders today, in various spheres, "tax the land" or burden their people for reasons that are not in the best interest of the community?**
* **What is the believer's responsibility when faced with oppressive systems or leaders, and how can we respond in ways that honor God?**
* **How does this historical account underscore the interconnectedness of spiritual faithfulness and societal well-being?**

### FAQ

**Why did Pharaoh Necho demand this specific tribute from Judah?**

Answer: Pharaoh Necho demanded this heavy tribute as a victor's right and a means of establishing Judah as a vassal state within the Egyptian sphere of influence. After defeating Josiah at Megiddo and subsequently deposing Jehoahaz, Necho was asserting his dominance over the region. The tribute served multiple purposes: it compensated Egypt for its military endeavors, demonstrated Judah's submission, and provided ongoing revenue for the Egyptian empire. It was a standard practice in the ancient Near East for a conquering power to impose an indemnity or annual tribute on its newly subjugated territories, ensuring their loyalty and economic contribution to the empire.

**How did Jehoiakim's actions here reflect his overall reign?**

Answer: Jehoiakim's immediate act of taxing his people to pay Pharaoh Necho set a clear precedent for his entire reign, which was characterized by self-interest, injustice, and a profound disregard for God's law and the welfare of his people. Unlike his father Josiah, who initiated widespread reforms and sought to restore covenant faithfulness, Jehoiakim prioritized personal gain and political expediency. The prophet Jeremiah vehemently condemned Jehoiakim for his oppressive building projects, his shedding of innocent blood, and his general unrighteousness, famously stating, "Did not your father eat and drink and do justice and righteousness? Then it was well with him. He judged the cause of the poor and needy; then it was well. Is not this to know me? declares the Lord. But your eyes and heart are only on your dishonest gain, for shedding innocent blood and for practicing oppression and violence" ([Jeremiah 22:15-17](/jeremiah/22-15-17 "Jeremiah 22:15-17 - Jeremiah's Condemnation of Jehoiakim")). Thus, the taxation in [2 Kings 23:35](/2_kings/23-35 "2 Kings 23:35 - Jehoiakim Taxes Judah for Pharaoh") was a foundational act of an ungodly and oppressive reign.

**Was this taxation a form of divine judgment on Judah?**

Answer: Yes, within the broader theological framework of the Old Testament, the oppression and loss of sovereignty experienced by Judah, including the heavy taxation by a foreign power, were understood as direct consequences of their persistent disobedience and idolatry. The Deuteronomistic history consistently portrays national distress and foreign domination as outworkings of God's covenant curses, which were promised for unfaithfulness ([Deuteronomy 28:15-68](/deuteronomy/28-15-68 "Deuteronomy 28:15-68 - Curses for Disobedience")). While Pharaoh Necho and Jehoiakim acted according to their own political and personal motivations, the biblical narrative interprets these events as God's sovereign hand allowing or orchestrating circumstances to discipline His rebellious people. The burden placed upon the people of Judah was a tangible sign of their spiritual decline and the breaking of their covenant relationship with God.

### CHRIST-CENTERED FULFILLMENT
The oppressive taxation and subjugation depicted in [2 Kings 23:35](/2_kings/23-35 "2 Kings 23:35 - Jehoiakim Taxes Judah for Pharaoh") find their ultimate Christ-centered fulfillment in a profound contrast. While King Jehoiakim "exacted the silver and the gold of the people of the land" to satisfy a foreign power, Jesus, the true King of Judah and the world, came not to exact tribute but to pay the ultimate price. He did not burden His people but bore the crushing weight of their sin, a far greater "taxation" than any earthly levy. The prophet Isaiah foreshadowed this when he spoke of the Suffering Servant, upon whom "the Lord has laid on him the iniquity of us all" ([Isaiah 53:6](/isaiah/53-6 "Isaiah 53:6 - The Iniquity of Us All")). Unlike Jehoiakim, who served himself and earthly powers, Jesus "did not come to be served, but to serve, and to give his life as a ransom for many" ([Matthew 20:28](/matthew/20-28 "Matthew 20:28 - The Son of Man Came to Serve")). His self-sacrificial act on the cross paid the debt that humanity owed to divine justice, freeing us from the oppressive "exaction" of sin and death ([Colossians 2:13-14](/colossians/2-13-14 "Colossians 2:13-14 - Forgiveness and Cancellation of Debt")). The reign of Christ is one of liberation and grace, not of burdensome tribute or oppressive rule, offering true freedom and peace to all who come under His benevolent kingship ([John 8:36](/john/8-36 "John 8:36 - Freedom in Christ")).

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

2 Kings 23:33

And Pharaohnechoh put him in bands at Riblah in the land of Hamath, that he might not reign in Jerusalem; and put the land to a tribute of an hundred talents of silver, and a talent of gold.

2 Kings 15:19

[And] Pul the king of Assyria came against the land: and Menahem gave Pul a thousand talents of silver, that his hand might be with him to confirm the kingdom in his hand.

2 Kings 15:20

And Menahem exacted the money of Israel, [even] of all the mighty men of wealth, of each man fifty shekels of silver, to give to the king of Assyria. So the king of Assyria turned back, and stayed not there in the land.