Ezra 7:24

KJV

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.

KJV (with Strong's)

Also we certify {H3046} you, that touching any {H3606} of the priests {H3549} and Levites {H3879}, singers {H2171}, porters {H8652}, Nethinims {H5412}, or ministers {H6399} of this {H1836} house {H1005} of God {H426}, it shall not {H3809} be lawful {H7990} to impose {H7412} toll {H4061}, tribute {H1093}, or custom {H1983}, upon {H5922} them.

Complete Jewish Bible

Moreover, we herewith proclaim to you that it will be illegal to impose tribute, taxes or tolls on any of the cohanim, L'vi'im, singers, gatekeepers, servants or laborers in this house of God.

Berean Standard Bible

And be advised that you have no authority to impose tribute, duty, or toll on any of the priests, Levites, singers, doorkeepers, temple servants, or other servants of this house of God.

American Standard Version

Also we certify you, that touching any of the priests and Levites, the singers, porters, Nethinim, or servants of this house of God, it shall not be lawful to impose tribute, custom, or toll, upon them.

Commentary

### SUMMARY
Ezra 7:24 records a pivotal decree from King Artaxerxes I of Persia, granting a comprehensive tax exemption to all categories of personnel serving in the newly restored Temple in Jerusalem. This royal edict, part of a larger letter authorizing Ezra's mission, ensured that priests, Levites, singers, porters, Nethinims, and other ministers of the house of God would be free from all forms of imperial taxation—toll, tribute, and custom. This provision was vital for the financial stability and operational continuity of the Temple service, underscoring the Persian Empire's pragmatic policy of supporting local religious institutions to foster peace and order within its vast dominion, while simultaneously demonstrating God's providential hand in the affairs of nations for the benefit of His people.

### CONTEXT
* **Literary Context:** Ezra 7:24 is embedded within a significant royal decree issued by King Artaxerxes I (465-424 BC) to Ezra, a skilled scribe and priest. This decree, found in [Ezra 7:12-26](/ezra/7-12 "Ezra 7:12-26 - King Artaxerxes' Letter to Ezra"), marks a crucial turning point in the post-exilic history of Judah. Ezra, having prepared his heart to seek the Law of the Lord, to do it, and to teach its statutes and ordinances in Israel ([Ezra 7:10](/ezra/7-10 "Ezra 7:10 - Ezra's Dedication to the Law")), receives extraordinary authority from the king. The preceding verses detail the king's generous provision of silver, gold, and vessels for the Temple, as well as permission for any Israelite, priest, or Levite to return with Ezra to Jerusalem. The immediate context of verse 24 is the king's explicit instruction to his treasurers regarding the funding and support for the Temple, culminating in this specific tax exemption, which highlights the king's comprehensive approach to ensuring the Temple's functional and financial viability.
* **Historical & Cultural Context:** The decree in Ezra 7:24 occurs during the second major wave of Jewish return from Babylonian exile, approximately 80 years after the initial return led by Zerubbabel and Joshua, and roughly 60 years after the completion of the Second Temple ([Ezra 6:15](/ezra/6-15 "Ezra 6:15 - Completion of the Second Temple")). The Persian Empire, under Artaxerxes I, had a well-established policy of religious tolerance and administrative decentralization, often supporting local religious cults as a means of maintaining stability and loyalty within its diverse provinces. The king's support for the Jerusalem Temple was not necessarily an endorsement of Yahwism but a strategic move to ensure the well-being of a significant ethnic group and to secure the blessings of their God for the empire, as explicitly stated in [Ezra 7:23](/ezra/7-23 "Ezra 7:23 - Artaxerxes' Concern for God's Wrath"). The exemption from "toll, tribute, or custom" was a significant economic relief, as these were common forms of imperial taxation, including land taxes, direct levies on individuals or property, and transit/import duties. This exemption elevated the status of the Temple personnel and ensured that their sacred duties would not be hampered by financial burdens, reflecting a common ancient Near Eastern practice of exempting religious functionaries from state service or taxation.
* **Key Themes:** Ezra 7:24 powerfully contributes to several overarching themes within the book of Ezra and the broader biblical narrative. Firstly, it exemplifies **Divine Providence**, showcasing God's sovereign hand at work, influencing even a pagan king to act favorably towards His people and their worship. This echoes earlier divine interventions, such as Cyrus's decree for the Temple's rebuilding ([Ezra 1:1-4](/ezra/1-1 "Ezra 1:1-4 - Cyrus's Decree for Temple Rebuilding")). Secondly, the verse underscores the **Importance of Supporting Religious Ministry**. By exempting Temple personnel from taxation, the king implicitly acknowledges the vital nature of their spiritual service, establishing a principle that those dedicated to God's work should be free from undue worldly burdens. This concept resonates with broader biblical principles concerning the provision for those who serve in the sanctuary, as seen in the Levitical provisions in [Numbers 18:21-24](/numbers/18-21 "Numbers 18:21-24 - Provision for the Levites"). Finally, this decree is integral to the theme of **Restoration of Temple Worship and Covenant Life**. The financial stability and unhindered service of the Temple staff were crucial for the re-establishment of proper worship practices, sacrifices, and the teaching of the Law, which were central to the Jewish identity and their renewed covenant relationship with God in the post-exilic period.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Nethinims (Hebrew, _Nethinim'_):** This term refers to a specific class of Temple servants who were not of Levitical descent. Their name, derived from the Hebrew root _nātan_ (to give, to set apart), suggests they were "given" or "dedicated" to the service of the Temple. They performed the more menial tasks, such as drawing water, cutting wood, and assisting the Levites and priests. Historically, they are believed to include descendants of the Gibeonites whom Joshua dedicated to the service of the tabernacle ([Joshua 9:27](/joshua/9-27 "Joshua 9:27 - Gibeonites as Woodcutters and Water Carriers")) and possibly other non-Israelites or captives dedicated to sacred service. Their inclusion in this royal exemption highlights their essential, albeit humble, role in the Temple's daily operations.
* **Toll (Aramaic, _middah'_):** This Aramaic word, often translated as "tax" or "tribute," specifically refers to a tax based on a measured quantity or assessment, such as a land tax or a levy on agricultural produce. It implies a regular, assessed payment based on property or yield.
* **Tribute (Aramaic, _belo'_):** This term denotes a general direct tax, typically a poll tax (a tax per head) or a tax on income or property. It was a broad category of financial obligation imposed directly by the state on its subjects.
* **Custom (Aramaic, _halakh'_):** This word refers to a duty or levy collected on goods in transit, often at checkpoints, gates, or borders. It encompasses import/export duties, road taxes, or transit fees. The comprehensive nature of these three terms ("toll, tribute, or custom") indicates that the exemption covered virtually all forms of imperial taxation.

#### Verse Breakdown
* **"Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God":** This opening clause functions as a formal declaration from King Artaxerxes to Ezra, explicitly identifying the beneficiaries of the decree. The comprehensive list of Temple personnel—priests (responsible for sacrifices and rituals), Levites (responsible for various Temple duties, music, and teaching), singers (a specialized group of Levites), porters (Temple gatekeepers and guards), Nethinims (general Temple servants), and "ministers of this house of God" (a broader, encompassing term for anyone serving the Temple)—underscores the king's intent to provide universal relief to all who dedicated their lives to the sacred institution. This detailed enumeration leaves no ambiguity regarding who is covered by the exemption.
* **"it shall not be lawful to impose toll, tribute, or custom, upon them.":** This is the core of the decree, a definitive prohibition against taxing the aforementioned Temple personnel. The phrase "it shall not be lawful" conveys the absolute and legally binding nature of the exemption, making any attempt to levy these taxes illegal under Persian law. As analyzed above, "toll," "tribute," and "custom" represent the primary categories of taxation in the Persian Empire, ensuring that the exemption was comprehensive and provided significant economic relief. This provision was critical for allowing the Temple staff to focus on their sacred duties without the burden of state financial obligations, thereby ensuring the smooth and unhindered operation of the restored Temple worship.

#### Literary Devices
Ezra 7:24 primarily functions as a **Royal Edict** or **Decree**, characterized by its authoritative and prescriptive language. The verse employs **Enumeration** by meticulously listing the various categories of Temple personnel (priests, Levites, singers, porters, Nethinims, ministers), ensuring clarity and comprehensiveness in the application of the exemption. This detailed listing serves to leave no room for misinterpretation regarding who is covered by the king's benevolent act. The language used is formal and **Legalistic**, reflecting the official nature of the communication from the Persian court. The phrase "it shall not be lawful to impose" is a direct legal prohibition, establishing a clear boundary for imperial tax collectors. The verse also implicitly uses **Contrast** by setting apart the Temple staff from the general populace who would still be subject to these taxes, highlighting their unique status and the king's special favor towards the religious institution of the Jews.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Ezra 7:24 stands as a testament to God's unfailing providence and His ability to work through unexpected channels, even through pagan rulers, to accomplish His divine purposes for His people. This decree not only facilitated the practical functioning of the Temple but also underscored the theological principle that God cares for those who serve Him, providing for their needs and removing hindrances to their ministry. It highlights the importance of a dedicated, unburdened priesthood and ministry for the spiritual health of a nation, reflecting God's desire for His people to worship Him freely and fully. The king's recognition of the Temple's importance, even if for pragmatic reasons, ultimately served God's greater plan for the restoration of His covenant people and their spiritual life in Jerusalem.

* [Numbers 18:21-24](/numbers/18-21 "Numbers 18:21-24 - Provision for the Levites")
* [1 Corinthians 9:13-14](/1_corinthians/9-13 "1 Corinthians 9:13-14 - Support for Gospel Ministers")
* [Proverbs 21:1](/proverbs/21-1 "Proverbs 21:1 - The King's Heart in the Hand of the Lord")

### REFLECTION AND APPLICATION
Ezra 7:24 offers profound insights for contemporary believers and the Church. It challenges us to consider the importance of supporting those who dedicate their lives to spiritual service, whether pastors, missionaries, or other ministry workers. Just as Artaxerxes recognized the vital role of the Temple staff and freed them from financial burdens, so too should the body of Christ strive to ensure that those who minister the Word and serve God's house are adequately cared for, enabling them to focus on their calling without undue worldly distractions. This verse also serves as a powerful reminder of God's sovereignty over all earthly authorities. He can move the hearts of kings and leaders, even those who do not acknowledge Him, to accomplish His purposes. This should inspire us to pray for our governing authorities, recognizing that God can use them to create environments conducive to religious freedom and the flourishing of His kingdom work, as exhorted in [1 Timothy 2:1-2](/1_timothy/2-1 "1 Timothy 2:1-2 - Prayers for Rulers"). Our trust should ultimately be in God, who orchestrates events and influences hearts for the good of His people and the advancement of His glory.

#### Questions for Reflection
* **How does the tax exemption granted to the Temple personnel in Ezra 7:24 inform our understanding of supporting those in full-time ministry today?**
* **In what ways can we, as individuals or as a church community, practically alleviate financial burdens for those serving God, allowing them to focus more fully on their spiritual calling?**
* **How does the example of King Artaxerxes, a pagan ruler, being used by God encourage your faith in God's sovereignty over worldly powers and circumstances?**
* **What specific prayers might this verse prompt you to offer for your nation's leaders, considering God's ability to influence their decisions for His purposes?**

### FAQ
**Why did a pagan king like Artaxerxes grant such a significant tax exemption to the Jewish Temple staff?**

Answer: King Artaxerxes' decree was likely motivated by a combination of pragmatic political strategy and a superstitious reverence for the God of the Jews. The Persian Empire had a policy of supporting local religious institutions to maintain stability and loyalty within its vast and diverse territories. By honoring the local deity and ensuring the well-being of the Jewish community, Artaxerxes aimed to secure their loyalty and, as he explicitly states in [Ezra 7:23](/ezra/7-23 "Ezra 7:23 - Artaxerxes' Concern for God's Wrath"), avoid the wrath of their God upon the king and his kingdom. This was a common practice in the ancient Near East, where rulers often sought the favor of various gods to ensure the prosperity of their empire. From a biblical perspective, however, this act is ultimately attributed to God's sovereign hand, influencing the king's heart to fulfill His divine plan for the restoration of His people and their worship.

### CHRIST-CENTERED FULFILLMENT
Ezra 7:24, while rooted in the post-exilic restoration of the Old Covenant Temple, finds its ultimate fulfillment and deeper meaning in Christ and the New Covenant. The Old Testament Temple, with its priests, Levites, and various ministers, was a shadow pointing to the perfect and eternal ministry of Jesus Christ. He is the ultimate [High Priest](/hebrews/4-14 "Hebrews 4:14 - Jesus, Our Great High Priest"), who offered Himself as the perfect sacrifice, fulfilling all the sacrifices performed by the Levitical priesthood. In the New Covenant, the physical Temple is replaced by the spiritual Temple, which is the Church, made up of believers ([1 Corinthians 3:16](/1_corinthians/3-16 "1 Corinthians 3:16 - You are God's Temple")). All believers are now part of a "royal priesthood" ([1 Peter 2:9](/1_peter/2-9 "1 Peter 2:9 - A Royal Priesthood")), called to offer spiritual sacrifices of praise and service. The principle of supporting those who minister in God's house continues, but now it applies to those who proclaim the Gospel and serve the spiritual needs of the Church ([1 Corinthians 9:14](/1_corinthians/9-14 "1 Corinthians 9:14 - The Lord Commanded that those who Preach the Gospel should Live from the Gospel")). Just as the Old Testament ministers were freed from earthly burdens to focus on their sacred duties, so too should the Church ensure that those called to full-time Gospel ministry are enabled to devote themselves wholeheartedly to their spiritual calling, free from unnecessary worldly anxieties, trusting in the provision of the Lord who cares for His laborers.

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

Ezra 7:7

And there went up [some] of the children of Israel, and of the priests, and the Levites, and the singers, and the porters, and the Nethinims, unto Jerusalem, in the seventh year of Artaxerxes the king.

Ezra 4:13

Be it known now unto the king, that, if this city be builded, and the walls set up [again, then] will they not pay toll, tribute, and custom, and [so] thou shalt endamage the revenue of the kings.

Ezra 4:20

There have been mighty kings also over Jerusalem, which have ruled over all [countries] beyond the river; and toll, tribute, and custom, was paid unto them.

Ezra 2:36

¶ The priests: the children of Jedaiah, of the house of Jeshua, nine hundred seventy and three.

Ezra 2:55

The children of Solomon's servants: the children of Sotai, the children of Sophereth, the children of Peruda,