Concept

Fiscus Judaicus

Summary
The fiscus Iudaicus or Judaicus (Latin for "Jewish tax") was a tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome. The tax measure improved Rome's finances and also worked as a deterrent against proselytizing. Those who paid the tax did not have to sacrifice to Roman gods. Modern knowledge of the fiscus Judaicus is found in four primary sources: A small number of Roman Egyptian tax receipts A passage from The Jewish War by Josephus A passage from The Twelve Caesars by Suetonius A passage from the Roman History by Cassius Dio The tax was initially imposed by Roman emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War, or first Jewish revolt of AD 66–73. The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in AD 70 in place of the levy (or tithe) payable by Jews towards the upkeep of the Temple. The amount levied was two denarii, equivalent to the one-half of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem. The tax was to go instead to the Temple of Capitoline Jupiter, the major center of ancient Roman religion. The fiscus Iudaicus was a humiliation for the Jews. In Rome, a special procurator known as procurator ad capitularia Iudaeorum was responsible for the collection of the tax. Only those who had abandoned Judaism were exempt from paying it. While the tax paid for the Temple of Jerusalem was payable only by adult men between the ages of 20 and 50, the fiscus Iudaicus was imposed on all Jews, including women, children, and elderly—and even Jewish slaves. In Egypt, the documentary evidence (in the form of receipts) confirms the payment of the tax by women and children.
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