⁵ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Matthew (also named Levi [see Mark 2:14, Luke 5:27]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Matthew’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

² tn Alternately, “towers of perfume.” The MT reads מִגְדְּלוֹת (migd^elot) which yields the awkward “towers of perfume.” The term מִגְדָּל (migdal, “tower”) is normally used in reference to (1) watch-towers, defended towers along the city wall, and individual towers in the countryside to protect the borders, (2) storehouses, and (3) a tower in a vineyard (HALOT 543-44 s.v. I מִגְדָּל). It is never used in OT in association with a flower garden. On the other hand, LXX reads φυουσαι (phuousai, “yielding”) which reflects an alternate vocalization tradition of מְגַדְּלוֹת (m^egadd^elot; Piel participle feminine plural from גָּדַל, gadal, “to increase, produce”). This makes good sense contextually because the Piel stem of גָּדַל means “to grow” plants and trees (Isa 44:14; Ezek 31:4; Jonah 4:10) (HALOT 179 s.v. I גדל 2). This revocalization is suggested by BHS editors, as well as the Hebrew lexicographers (HALOT 544 s.v. 2; 179 s.v. I 2; BDB 152 s.v. גָּדַל 1). Several translations follow LXX and revocalize the text (RSV, NIV, NJPS margin): “His cheeks are like beds of spice yielding perfume” (NIV) and “His cheeks are like beds of spice producing perfume” (NJPS margin). The other translations struggle to make sense of the MT, but are forced to abandon a literal rendering of מִגְדְּלוֹת (“towers”): “banks sweet herbs” (ASV), “banks sweetly scented” (JB), “treasure-chambers full of perfume” (NEB), “banks of sweet scented herbs” (NASB), and “banks of perfume” (JPS, NJPS).

³ tn The syntax and exegesis of the line is difficult. There are three basic interpretive options: (1) the king takes care of the security of the cultivated land: “in any case, the advantage of a country is that there is a king for the cultivated land”; (2) the king is in favor of a prosperous agricultural policy: “in any case, the advantage of a country is that there is a king who is obeyed for the sake of the agriculture”; and (3) the king exploits the poor farmers: “the produce of the land is [seized] by all, even the king is served by the fields.” Perhaps the best option in the light of the context is to take the referent of כֹּל (kol, “all”) to the government officials of 5:8 rather than to the people as a whole. The verse depicts the exploitation of the poor farmers by corrupt government officials. This is reflected in two English versions: “the increase from the land is taken by all; the king himself profits from the fields” (NIV); “the profit of the land is among all of them; a cultivated field has a king” (RSV margin). On the other hand, the LXX treated the syntax so that the king is viewed in a neutral sense: “The abundance of the earth is for everyone; the king is dependent on the tilled field.”. Most English versions deal with the syntax so that the king is viewed in a neutral or positive sense: “the profit of the earth is for all; the king himself is served by the field” (KJV); “a king who cultivates the field is an advantage to the land” (NASB); “this is an advantage for a land: a king for a plowed field” (NRSV); “the greatest advantage in all the land is his: he controls a field that is cultivated” (NJPS); “a country prospers with a king who has control” (Moffatt); “a king devoted to the field is an advantage to the land” (MLB); “a king is an advantage to a land with cultivated fields” (RSV); “the best thing for a country is a king whose own lands are well tilled” (NEB); and “an advantage for a country in every respect is a king for the arable land” (NAB). See D. Barthélemy, ed., Preliminary and Interim Report on the Hebrew Old Testament Text Project, 3:576-77.

² sn The doubling of the time after the birth of a female child is puzzling (see the remarks in J. Milgrom, Leviticus [AB], 1:750-51; and G. J. Wenham, Leviticus [NICOT], 188). Some have argued, for example, that it derives from the relative status of the sexes, or a supposed longer blood flow for the birth of a woman, or even to compensate for the future menstrual periods of the female just born. Perhaps there is a better explanation. First, a male child must be circumcised on the eighth day, so the impurity of the mother could not last beyond the first seven days lest it interfere with the circumcision rite. A female child, of course, was not circumcised, so the impurity of the mother would not interfere and the length of the impure time could be extended further. Second, it would be natural to expect that the increased severity of the blood flow after childbirth, as compared to that of a woman’s menstrual period, would call for a longer period of impurity than the normal seven days of the menstrual period impurity (compare Lev 15:19 with 15:25-30). Third, this suggests that the fourteen day impurity period for the female child would have been more appropriate, and the impurity period for the birth of a male child had to be shortened. Fourth, not only the principle of multiples of seven but also multiples of forty applies to this reckoning. Since the woman’s blood discharge after bearing a child continues for more than seven days, her discharge keeps her from contact with sacred things for a longer period of time in order to avoid contaminating the tabernacle (note Lev 15:31). This ended up totaling forty days for the birth of a male child (seven plus thirty-three) and a corresponding doubling of the second set of days for the woman (fourteen plus sixty-six). See R. E. Averbeck, NIDOTTE 2:368-70. The fact that the offerings were the same for either a male or a female infant (vv. 6-8) suggests that the other differences in the regulations are not due to the notion that a male child had greater intrinsic value than a female child (J. E. Hartley, Leviticus [WBC], 169).