FROM early times, the Israelites were accustomed to making payments to support true worship. But the matter of taxation became complicated and burdensome for the Jews in Jesus’ day.

As one means to support worship at God’s sanctuary, all adult Jews were to pay a half shekel (two drachmas). In the first century, that was used to care for the upkeep and sacrifices at the temple that Herod built. Some Jews asked Peter about Jesus’ stand on that matter, and Christ did not oppose the tax. In fact, he directed Peter to get a coin to pay that tax.​—Matt. 17:24-27.

God’s people back then also were to tithe, which corresponded to giving one tenth of their crops or of their income. (Lev. 27:30-32; Num. 18:26-28) The religious leaders insisted that this tithe be scrupulously paid on every vegetable, even on “the mint and the dill and the cumin.” Jesus did not criticize tithing, but he exposed the hypocritical attitude of the scribes and Pharisees.​—Matt. 23:23.

At that time, though, the Romans were ruling, and they levied a number of civil taxes. One was a tax on those who owned land, and they might pay that tax with money or goods. It is estimated that this was levied at a rate of from 20 to 25 percent. There was also a head tax for each Jew. It was about this tax that the Pharisees questioned Jesus. He summed up the proper position with the statement: “Pay back, therefore, Caesar’s things to Caesar, but God’s things to God.”​—Matt. 22:15-22.

There was also a duty on merchandise that entered or exited a tariff district. That tax was collected at ports, bridges, crossroads, or entrances to towns or markets.

The overall tax burden for the people under Roman rule was excessively heavy. According to the Roman historian Tacitus, during the reign of Emperor Tiberius when Jesus was on earth, “Syria and Judæa, exhausted by their burdens, implored a reduction of tribute.”

The burden was made heavier by the method of collecting those taxes. The right to do so was auctioned off. The highest bidders, who would make a profit off the receipts, contracted with others to do the actual collecting, making a profit for themselves. Zacchaeus appears to have had such collectors under him. (Luke 19:1, 2) Understandably, the people resented this and had a low opinion of those whom they had to deal with directly when paying taxes.