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Translation
King James Version
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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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.
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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.
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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.
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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.
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World English Bible Messianic
Also we inform 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, on them.
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Geneva Bible (1599)
And we certifie you, that vpon any of the Priestes, Leuites, singers, porters, Nethinims, or Ministers in this house of God, there shall no gouernour laye vpon them tolle, tribute nor custome.
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Young's Literal Translation
`And to you we are making known, that upon any of the priests and Levites, singers, gatekeepers, Nethinim, and servants of the house of God, tribute and custom there is no authority to lift up.
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In the KJVVerse 12,198 of 31,102

Study This Verse

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, 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), 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). 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. 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). 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. 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 (Aramaic, Nᵉthîyn', H5412): This term refers to a specific class of Temple servants who were not of Levitical descent. Their name, derived from the Aramaic root corresponding to Hebrew 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) 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, middâh', H4061): 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, bᵉlôw', H1093): 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.

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.

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. 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, 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, 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). All believers are now part of a "royal priesthood" (1 Peter 2:9), 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). 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.

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Commentary on Ezra 7 verses 11–26

I. II. Main points1. 2. Sub-points

We have here the commission which the Persian emperor granted to Ezra, giving him authority to act for the good of the Jews; and it is very ample and full, and beyond what could have been expected. The commission runs, we suppose, in the usual form: Artaxerxes, King of kings. This however is too high a title for any mortal man to assume; he was indeed king of some kings, but to speak as if he were king of all kings was to usurp his prerogative who hath all power both in heaven and in earth. He sends greeting to his trusty and well-beloved Ezra, whom he calls a scribe of the law of the God of heaven (Ezr 7:12), a title which (it seems by this) Ezra valued himself by, and desired no other, no, not when he was advanced to the proconsular dignity. He reckoned it more his honour to be a scribe of God's law than to be a peer or prince of the empire. Let us observe the articles of this commission.

I. He gives Ezra leave to go up to Jerusalem, and as many of his countrymen as pleased to go up with him, Ezr 7:13. He and they were captives, and therefore they would not quit his dominions without his royal license.

II. He gives him authority to enquire into the affairs of Judah and Jerusalem, Ezr 7:14. The rule of his enquiry was to be the law of his God, which was in his hand. He must enquire whether the Jews, in their religion, had and did according to that law - whether the temple was built, the priesthood was settled, and the sacrifices were offered conformably to the divine appointment. If, upon enquiry, he found any thing amiss, he must see to get it amended, and, like Titus in Crete, must set in order the things that were wanting, Tit 1:5. Thus is God's law magnified and made honourable, and thus are the Jews restored to their ancient privilege of governing themselves by that law, and are no longer under the statutes that were not good, the statutes of their oppressors, Eze 20:25.

III. He entrusts him with the money that was freely given by the king himself and his counsellors, and collected among his subjects, for the service of the house of God, Ezr 7:15, Ezr 7:16.

1.Let this be taken notice of, (1.) To the honour of God, as the one only living and true God;' for even those that worshipped other gods were so convinced of the sovereignty of the God of Israel that they were willing to incur expenses in order to recommend themselves to his favour. See Psa 45:12; Psa 68:26. (2.) To the praise of this heathen king, that he honoured the God of Israel though his worshippers were a despicable handful of poor men, who were not able to bear the charges of their own religion and were now his vassals, and that, though he was not wrought upon to quit his own superstitions, yet he protected and encouraged the Jews in their religion, and did not only say, Be you warmed, and be you filled, but gave them such things as they needed. (3.) To the reproach of the memory of the wicked kings of Judah. Those that had been trained up in the knowledge and worship of the God of Israel, and had his law and his prophets, often plundered and impoverished the temple; but here a heathen prince enriched it. Thus afterwards the gospel was rejected by the Jews, but welcomed by the Gentiles. See Rom 11:11, Through their fall salvation has come to the Gentiles. Act 13:46.

2.We are here told that Ezra was entrusted, (1.) To receive this money and to carry it to Jerusalem; for he was a man of known integrity, whom they could confide in, that he would not convert to his own use the least part of that which was given to the public. We find Paul going to Jerusalem upon such an errand, to bring alms to his nation and offerings, Act 24:17. (2.) To lay out this money in the best manner, in sacrifices to be offered upon the altar of God (Ezr 7:17), and in whatever else he or his brethren thought fit (Ezr 7:18), with this limitation only that it should be after the will of their God, which they were better acquainted with than the king was. Let the will of our God be always our rule in our expenses, and particularly in what we lay out for his service. God's work must always be done according to his will. Besides money, he had vessels also given him for the service of the temple, Ezr 7:19. Cyrus restored what of right belonged to the temple, but these were given over and above: thus it receiveth its own with usury. These he must deliver before the God of Jerusalem, as intended for his honour, there where he had put his name.

IV. He draws him a bill, or warrant rather, upon the treasurers on that side the river, requiring them to furnish him with what he had occasion for out of the king's revenues, and to place it to the king's account, Ezr 7:20, Ezr 7:22. This was considerately done; for Ezra, having yet to enquire into the sate of things, knew not what he should have occasion for and was modest in his demand. It was also kindly done, and evinced a great affection to the temple and a great confidence in Ezra. It is the interest of princes and great men to use their wealth and power for the support and encouragement of religion. What else are great revenues good for but that they enable men to do much good of this kind if they have but hearts to do it?

V. He charges him to let nothing be wanting that was requisite to be done in or about the temple for the honour of the God of Israel. Observe, in this charge (Ezr 7:23), 1. How honourably he speaks of God. He had called him before the God of Jerusalem; but here, lest it should be thought that he looked upon him as a local deity, he calls him twice, with great veneration, the God of heaven. 2. How strictly he eyes the word and law of God, which, it is likely, he had read and admired: "Whatsoever is commanded by your God" (whose institutions, though he wrote himself King of kings, he would not presume in the least iota or tittle to alter or add to) "let it be done, let it be diligently done, with care and speed." And, 3. How solicitously he deprecates the wrath of God: Why should there be wrath against the realm? The neglect and contempt of religion bring the judgments of God upon kings and kingdoms; and the likeliest expedient to turn away his wrath, when it is ready to break out against a people, is to support and encourage religion. Would we secure our peace and prosperity? Let us take care that the cause of God be not starved.

VI. He exempts all the ministers of the temple from paying taxes to the government. From the greatest of the priests to the least of the Nethinim, it shall not be lawful for the king's officers to impose that toll, tribute, or custom upon them, which the rest of the king's subjects paid, Ezr 7:24. This put a great honour upon them as free denizens of the empire, and would gain them respect as favourites of the crown; and it gave them liberty to attend their ministry with more cheerfulness and freedom. We suppose it was only what they needed for themselves and their families, and the maintenance of their ministry, that was hereby allowed to come to them custom-free. If any of them should take occasion from this privilege to meddle in trade and merchandise, they justly lost the benefit of it.

VII. He empowers Ezra to nominate and appoint judges and magistrates for all the Jews on that side the river, Ezr 7:25, Ezr 7:26. It was a great favour to the Jews to have such nobles of themselves, and especially to have them of Ezra's nomination. 1. All that knew the laws of Ezra's God (that is, all that professed the Jewish religion) were to be under the jurisdiction of these judges, which intimates that they were exempted from the jurisdiction of the heathen magistrates. 2. These judges were allowed and encouraged to make proselytes: Let them teach the laws of God to those that do not know them. Though he would not turn Jew himself, he cared not how many of his subjects did. 3. They were authorized to enforce the judgments they gave, and the orders they made, conformable to the law of God (which was hereby made the law of the king), with severe penalties - imprisonment, banishment, fine, or death, according as their law directed. They were not allowed to make new laws, but must see the laws of God duly executed; and they were entrusted with the sword in order that they might be a terror to evil doers. What could Jehoshaphat, or Hezekiah, or David himself, as king, have done more for the honour of God and the furtherance of religion?

Matthew Henry (1662–1714) — Commentary on the Whole Bible. This section covers verses 11–26. Public domain.
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BedeAD 735
Commentary on Ezra and Nehemiah
And we make known to you concerning all the priests, etc. This privilege, by which priests, Levites, and the other ministers of the house of God are rendered free from taxes, is clearly shown, in that the rest of the people of the children of Israel, upon arriving in the homeland, paid tribute to the king. This is known to be done by the king with well-considered provision, so that those who were always occupied in divine service might be free from their servitude; and those who possessed nothing of their own on earth, but lived from the tithes of the people, from these no one should demand the payment of tributes. From all these things, it is most clearly proven that the king not only loved, but also very well learned what the worship of divine service required.
Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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